 Now, dear Buja, the vision of the Court of Appeal has granted application by Lagos State through its Attorney General, Moeshaari Onigbanjo, a senior advocate of Niger to be made a respondent in the appeal for the Federal Inland Revenue Service, a controversial value-added tax VAT. Lagos State is now the Fed respondent in the appeal. The FIRS vowed to set aside the judgment of a Federal High Court in Port Huckett, which gave a river state the nod to collect VAT revenues within its territory. The appeal by the FIRS came against the August 9, 2021, judgment by Justice Stephen Palm of the Federal High Court in Port Huckett, voiding the VAT Act and holding that the State could collect VAT. The lever in his ruling, Justice Harono Sonami, held that Lagos State had effectively shown that it has sufficient interest to protect by being made a party in the case. The Court rejected the objections by the FIRS and the Attorney General of the Federation and proceeded to join the Attorney General of Lagos State as the Fed respondent.