Nairobi, June 29 -- The High Court has rejected the Kenya Revenue Authority's bid to suspend a Tax Appeals Tribunal decision that classified imported heat pumps under a zero-duty tariff, ruling that the tax collector failed to prove the judgment would trigger substantial losses to public revenue.

The ruling leaves intact a tribunal decision that found Tile & Carpet Centre Ltd's Aertech All-in-One heat pump qualifies for a tariff code attracting zero percent import duty.

It also reinforces the principle that KRA must present concrete evidence, rather than projections, when seeking to halt tax decisions pending appeal.

The court dismissed KRA's application to suspend the tribunal's March 2026 judgment, saying the authority's claim that t...