The court further declared that the statutory exemption under the Finance Act 2025 for float glass imported by registered processors is self-executing once the statutory conditions are met and cannot be frustrated by administrative inaction.
In the petition, Peter Imbayi Indasi argued that KRA’s failure to issue the statutory exemption contravenes the Finance Act 2025. He noted that the omission frustrates Parliament’s intent, undermines the national industrial policy, and places registered processors at a competitive disadvantage.
He further highlighted that many importers and traders, particularly small and medium-sized enterprises operating on thin margins, are severely affected.
“If allowed to persist, this measure will likely result in widespread closure of operations and the effective collapse of the sector,” he stated
