AMBERLEY ESTATES (PVT) LTD v CONTROLLER OF CUSTOMS AND EXCISE 1986 (2) ZLR 269 (S)
Citation | 1986 (2) ZLR 269 (S) |
Case No | Details not supplied |
Court | Supreme Court, Harare |
Judge | Dumbutshena CJ, Gubbay JA & McNally JA |
Heard | 20 November 1986 |
Judgment | 31 December 1986 |
Counsel | M J Gillespie for the appellant |
Case Type | Civil appeal |
Annotations | No case annotations to date |
Flynote
Customs and excise — excise duty — wines — cessation of manufacture.
Interpretation of statutes — "includes" — effect of word — eiusdem generis rule — need for genus — not appropriate where word "includes" is used — intention of legislature.
Legislation — Customs and Excise Act [Chapter 177] ss 2, 107A, 154(1), 122(2), 207B. Words and phrases — "manufacture", "includes".
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