S (PVT) LTD v ZIMBABWE REVENUE AUTHORITY 2014 (2) ZLR 580 (H)
Citation | 2014 (2) ZLR 580 (H) |
Case No | Judgment No. FA-05-13 |
Court | Fiscal Appeal Court |
Judge | Kudya J |
Heard | 23 July 2014; CAV |
Judgment | 22 October 2014 |
Counsel | A P de Bourbon SC, for the appellant |
Case Type | Fiscal appeal |
Annotations | No case annotations to date |
Flynote
Revenue and public finance – value added tax – deductions allowed – input tax – when may be claimed – need for operator to submit claim timeously
Revenue and public finance – value added tax – tax on goods or services supplied – meaning of "supply" – wide meaning to be given to – supply of goods by operator in lieu of payment of cash for goods supplied to operator – supply treated as sale in operator's books of account – not a settlement in kind
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