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TRIANGLE LTD & ANOR v ZIMBABWE REVENUE AUTHORITY & ORS 2020 (1) ZLR 1344 (H)

2020 (1) ZLR p1344

Citation

2020 (1) ZLR 1344 (H)

Case No

Judgment No. HMa-28-20

Court

High Court, Masvingo

Judge

Zisengwe J

Heard

28 May 2020

Judgment

24 June 2020

Counsel

E T Moyo, for the applicants
J Chipangura, for the first respondent
W Muzenda for the second, eighth and tenth respondents
C Ndlovu, for the fifth respondent
R Chavi, for the seventh respondent

Case Type

Civil application

Annotations

Flynote

Contract – written contract – sole record of agreement – contract silent on aspects of respective duties of parties – requirement for one or other party to pay value added tax – not dealt with in contract – court cannot make contract for parties or construe meaning from what was not addressed in agreements as set out in contract

Enrichment – unjust enrichment – when one party unjustly enriched at expense of other – terms of contract silent on issue of responsibility of payment of tax – not possible to say that party not paying tax unjustly enriched

Practice and procedure – declaratory order – requirements for – when issue of declaratory order inappropriate

Revenue and public finance – value added tax – liability for – VAT deemed to be included in price charged to consumer – no provision in contract that VAT payable by consumer – duties of operator towards consumer in respect of VAT

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