TREGERS INDUSTRIES (PRIVATE) LIMITED v COMMISSIONER GENERAL OF THE ZIMBABWE REVENUE AUTHORITY

Key Issues

• {"issue_text":"Whether the Commissioner General was correctly cited as respondent or whether the Zimbabwe Revenue Authority should have been cited","issue_type":"procedural","dispositive":"yes","related_facts":"Citation of parties in the application"}
• {"issue_text":"Whether the applicant was obliged to collect Value Added Tax on the goods sold to the foreign resident","issue_type":"law","dispositive":"yes","related_facts":"Nature of export transaction and compliance with VAT Act"}
• {"issue_text":"Whether the respondent is estopped from demanding VAT due to past conduct of its employees","issue_type":"law","dispositive":"no","related_facts":"Past practice of accepting zero-rating without objection"}
• {"issue_text":"Whether the applicant has a claim for damages for negligent misrepresentation","issue_type":"law","dispositive":"no","related_facts":"New cause of action raised in heads of argument"}

Background