TREGERS INDUSTRIES (PVT) LTD v ZIMBABWE REVENUE AUTHORITY 2006 (2) ZLR 62 (H)

2006 (2) ZLR p62

Flynote

Estoppel— issue estoppel — interpretation of legislation — revenue authority prevously accepting one interpretation of legislation — whether can be estopped from subsequently arguing that such interpretation was incorrect

Practice and procedure — parties — citation — action against Zimbabwe Revenue Authority — normally no basis for citing Commissioner General in action against Authority

Revenue and public finance — Commissioner-General of Zimbabwe Revenue Authority — citation of as respondent — normally no basis for citing Commissioner in action against Authority

Revenue and public finance — value added tax — tax on goods exported from the country — when tax payable — goods supplied to foreign resident who collected goods and conveyed them outside Zimbabwe — tax payable