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GTO ASSOCIATION v COMMISSIONER-GENERAL, ZIMBABWE REVENUE AUTHORITY 2019 (3) ZLR 67 (FAC)

2019 (3) ZLR p67

Citation

2019 (3) ZLR 67 (FAC)

Case No

Judgment No. HH-464-19

Court

Fiscal Appeal Court, Harare

Judge

Kudya J

Heard

14 June 2016

Judgment

4 July 2019

Counsel

D Ochieng, for the appellant
T Magwaliba, for the respondent

Case Type

Value added tax appeal

Annotations

Flynote

Revenue and public finance – value added tax – supplies made in the course of trade – voluntary non-profit universitas set up to regulate township and supply services – whether such activities were in course of trade – whether universitas should be compulsorily registered as a VAT operator

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