Triangle Limited And Another v ZIMRA And 10 Others (SC 82-21, Civil Appeal No. SC 288/20) [2021] ZWSC 82 (01 July 2021);
judgment
REPORTABLE (79)
- TRIANGLE LIMITED (2) HIPPO VALLEY ESTATES LIMITED
V
judgment
REPORTABLE (79)
V
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
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
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
ZS (PVT) LTD
versus
ZIMBABWE REVENUE AUTHORITY
FISCAL APPEAL COURT
KUDYA J
HARARE, 15 & 16 February 2018 & 5 February 2020
Value Added Tax Appeal
E. T. Moyo, for the Appellant.
T. Magwaliba, for the Respondent
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) 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 (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