Value added tax

Afritrade International Limited v ZIMRA (SC 3-21, Civil Appeal No. SC 427/18) [2021] ZWSC 3 (23 March 2021);

 

REPORTABLE (3)

 

 

 

 

AFRITRADE     INTERNATIONAL     LIMITED

v

ZIMBABWE     REVENUE     AUTHORITY

 

 

 

SUPREME COURT OF ZIMBABWE

PATEL JA, BHUNU JA & BERE JA

HARARE, JUNE 6 2019 & MARCH 23, 2021

 

 

T Mpofu, for the appellant

T Magwaliba, for the respondent

 

 

Triangle Limited & Anor v Zimra & 10 Ors (HMA 28-20, HC 341/20) [2020] ZWMSVHC 28 (24 June 2020);

TRIANGLE LIMITED

And

HIPPO VALLEY ESTATES

Versus

ZIMBABWE REVENUE AUTHORITY

And

ZIMBABWE SUGAR CANE DEVELOPMENT ASSOCIATION

And

ZIMBABWE CANE FARMERS ASSOCIATION

And

MKWASINE SUGARCANE FARMERS TRUST

And

COMMERCIAL SUGARCANE FARMERS ASSOCIATION OF ZIMBABWE

And

HIPPOVALLEY PRODUCTIVE FARMERS ASSOCIATION

And

ZIMBABWE SUGARCANE DEVELOPMENT ASSOCIATION ROYAL TRUST

And

CHIPIWA MPAPA MILL GROUP

And

CHIREDZI PRODUCTIVE CANE GROWERS ASSOCIATION

And

AMD Services (PVT) LTD v ZIMRA (HH 344-20, FA5/16) [2020] ZWHHC 344 (29 May 2020);

AMD SERVICES (PVT) LTD

versus

ZIMBABWE REVENUE AUTHORITY

 

FISCAL APPEAL COURT

KUDYA J

HARARE 13 November 2018 & 29 May 2020

 

Value Added Tax Appeal

 

D Erasmus and Ms F. Louw, for the appellant

T Magwaliba, for the respondent

 

 

Fremus Enterprises (Private) Ltd v ZINARA (HH 446-19, HC 10888/15) [2019] ZWHHC 446 (27 June 2019);

FREMUS ENTERPRISES (PRIVATE) LIMITED

versus

ZIMBABWE NATIONAL ROAD ADMINISTRATION

 

 

 

HIGH COURT OF ZIMBABWE

CHIKOWERO J

HARARE, 10 September, 2018, 3 October 2018 and 27 June 2019

 

 

Trial

 

 

J. Dondo, for the plaintiff

I. Ndudzo, for the defendant

 

 

            CHIKOWERO J: At the end of oral submissions on 20 June 2019 I entered judgment for the plaintiff in the following terms:

Ice Class Properties (Pvt) LImited v NMB Bank Limited & Another (HH 28-19, HC 6322/18) [2019] ZWHHC 28 (22 January 2019);

ICE CLASS PROPERTIES (PVT) LTD                                           

versus

NMB BANK LIMITED

and

ZIMBABWE REVENUE AUTHORITY

 

 

 

HIGH COURT OF ZIMBABWE

MANGOTA J

HARARE, 26 November, 2018 and 22 January, 2019

 

 

Opposed Application

 

T. E Gumbo, for the applicant

No appearance, for the 1st respondent

S. Bhebhe, for the 2nd respondent

 

Time Security (Pvt) Ltd v The Commissioner of Taxes (Zimra) & 4 Others (HH 284-18, HC 9568/17) [2018] ZWHHC 284 (29 May 2018);

TIME SECURITY (PRIVATE) LIMITED

(Under liquidation, represented herein by

CECIL MADONDO the appointed liquidator)

versus

THE COMMISSIONER OF TAXES

(Otherwise known as ZIMBABWE REVENUE AUTHORITY)

and

GOVERNMENT OF THE UNITED KINGDOM

and

LOBELS (PRIVATE) LIMITED

and

CAIRNS HOLDINGS LIMITED

and

ME CHARHONS (PRIVATE) LIMITED

 

 

 

HIGH COURT OF ZIMBABWE

MUZENDA J

HARARE, 17 May 2018 and 29 May 2018

 

 

Opposed Application

Subscribe to Value added tax