R (PVT) LTD v ZIMBABWE REVENUE AUTHORITY 2019 (3) ZLR 1199 (H)
Citation | 2019 (3) ZLR 1199 (H) |
Case No | Judgment No. HH-792-19 |
Court | High Court, Harare |
Judge | Kudya J |
Heard | 25 October 2017 |
Judgment | 2 December 2019 |
Counsel | J Nyarota, for the appellant |
Case Type | Fiscal appeal |
Annotations |
Flynote
Revenue and public finance – value added tax – liability for – Value Added Tax Act [Chapter 23:12] – s 6(1)(a) – scope and meaning of phrase "in the course or furtherance of any trade carried on" – whether by disposing of its immovable assets, a company in the business of manufacturing and selling of consumable products is liable to value added tax
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