{"issue_text":"Has the plaintiff sued the correct defendant?","issue_type":"procedural","dispositive":"yes","related_facts":"Contracts were with local authorities, not ZINARA"}
{"issue_text":"Does ZINARA have legal obligation to pay VAT?","issue_type":"legal","dispositive":"yes","related_facts":"VAT Act places obligation on registered operator"}
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background
Facts of the Case
Background
The plaintiff company undertook road rehabilitation works for three rural district councils (Buhera, Gutu and Zaka) between 2011-2013. ZINARA paid for the works but no VAT was charged. ZIMRA later demanded 15% VAT from the plaintiff, who paid US$628,130.38 and sought reimbursement from ZINARA, claiming ZINARA had agreed to refund the VAT.
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