MUROWA DIAMONDS (PVT) LTD v ZRA & ANOR 2007 (2) ZLR 375 (H)
Citation | 2007 (2) ZLR 375 (H) |
Case No | Judgment No. HH-88-07 |
Court | High Court, Harare |
Judge | Makarau JP |
Heard | 28 November 2007 |
Judgment | 12 December 2007 |
Counsel | A P de Bourbon SC, for the applicant |
Case Type | Opposed application |
Annotations | No case annotations to date |
Flynote
Interpretation of statutes — meaning of words — primary and ordinary meaning of word — secondary meaning should not be used where primary meaning is clear
Revenue and public finance — duty and value-added tax — payment of in foreign currency when certain goods imported — goods paid for with funds "obtained" from authorised dealer — resident of Zimbabwe exempt from paying duty in foreign currency
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