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Section 7(1)(g) of Cap. 289 does not exempt all properties owned and used by full-time educational institutions from property rates; only properties used for sporting purposes by such institutions are exempt. The Tribunal erred by misinterpreting the provision and relying on evidence outside the statutory language.
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The Court of Appeal held that VAT relief on imported fuel for mining did not extend to fuel supplied to contractors, which was a taxable supply.
The appellant, as a taxable person, was under a statutory obligation to file VAT returns including imported services. Failure to do so justified the respondent's additional VAT assessment. Relief under section 11 of the Act is not automatic but subject to prescribed procedures, which were not in place; thus, the appellant was required to comply with the general conditions for special relief. The Tribunal and Board correctly applied the law and the precedent in Mbeya Cement Company Limited v. Commissioner General of Tanzania Revenue Authority.
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The Court of Appeal held that imported dump trucks packed unassembled for transport were classifiable as complete vehicles and attracted 10% duty; exemption was denied.
The petition was struck out for incompetence because the petitioner failed to exhaust available alternative remedies, specifically judicial review and statutory appeals, as required by section 8(2) of BRADEA. The alleged contraventions were of statutory provisions and could be addressed by judicial review, not by constitutional petition.
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