TRIANGLE LIMITED And HIPPO VALLEY ESTATES Versus ZIMBABWE REVENUE AUTHORITY And ZIMBABWE SUGAR CANE DEVELOPMENT ASSOCIATION And ZIMBABWE CANE FARMERS ASSOCIATION And MKWASINE SUGARCANE FARMERS TRUST And COMMERCIAL SUGARCANE FARMERS ASSOCIATION OF ZIMBABWE And HIPPOVALLEY PRODUCTIVE FARMERS ASSOCIATION And ZIMBABWE SUGARCANE DEVELOPMENT ASSOCIATION ROYAL TRUST And CHIPIWA MPAPA MILL GROUP And CHIREDZI PRODUCTIVE CANE GROWERS ASSOCIATION And FARAI DUMO AUGUSTINE MUSIKAVANHU And ROY BHILA

Key Issues

• {"issue_text":"Whether the 23% cane milling charge includes or excludes VAT.","issue_type":"law","dispositive":"yes","related_facts":"The core dispute over the interpretation of the milling charge and VAT liability."}
• {"issue_text":"Whether the applicants are entitled to recover from the farmers VAT which they paid to ZIMRA for past supplies.","issue_type":"law","dispositive":"yes","related_facts":"The applicants' claim for reimbursement of VAT paid."}
• {"issue_text":"Whether the applicants are entitled to charge, levy and collect from the farmers VAT over and above the 23% milling charge for present and future supplies.","issue_type":"law","dispositive":"yes","related_facts":"The applicants' claim to adjust future pricing."}
• {"issue_text":"Whether the 1st respondent (ZIMRA) has unjustifiably interfered in purely contractual matters between the applicants and the farmers.","issue_type":"law","dispositive":"yes","related_facts":"ZIMRA's advice to farmers on tax implications."}

Background