Tanzania Case Law

scania tanzania ltd vs afro star tanzania ltd others 2017 tzca 390 16 november 2017

Court

TZCA

The respondents were indebted to the appellant for the outstanding purchase price as there was no evidence of payment after the dishonoured cheque. VAT was properly paid due to joint ownership with a non-exempt entity, and the appellant paid the VAT to TRA. The counterclaim for VAT refund against the appellant was not sustainable.

Source excerpt

• Sale of goods
• Vat liability
• Counterclaim
• Promissory note
• Set off
• Joint ownership

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20171108 TZCA Dar es Salaam

Court

TZCA

The respondents were indebted to the appellant for the outstanding amount as there was no evidence of payment after the cheque was dishonoured; VAT was properly paid due to joint ownership with a non-exempt entity; any VAT refund should be sought from the revenue authority, not the appellant.

Source excerpt

• Sale of goods
• Vat liability
• Counterclaim
• Promissory note
• Set off

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plasco limited vs luqman construction limited another 2016 tzhc 2030 26 may 2016

Court

TZHC

High Court commercial judgment holding the first defendant liable to reimburse VAT paid by the plaintiff and to pay an outstanding invoice, interest, damages, and costs.

• Vat liability
• Statutory obligations
• Contractual payment
• Tax exemption procedures
• Vat-liability
• Tax-exemption

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20160526 TZHC Dar es Salaam2

Court

TZHC

High Court held that the purchaser was liable to reimburse VAT paid by the supplier to TRA, and also ordered payment of an outstanding invoice amount.

• Vat liability
• Contractual obligations
• Statutory compliance
• Tax exemption procedures
• Vat-liability
• Tax-exemption-procedure

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scania tanzania ltd vs afro star t limited and another 2014 tzhccomd 5 29 august 2014

Court

TZHCCOMD

The High Court dismissed Scania Tanzania Ltd’s claim for unpaid purchase price and upheld the defendants’ counter-claim for USD 35,600 paid as VAT in error.

• Vat liability
• Counter-claim
• Purchase price dispute
• Tax exemption
• Vat-liability
• Purchase-price-dispute

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mic t ltd vs zanzibar telecom ltd zantel 2011 tzhccomd 2100 31 may 2011

Court

TZHCCOMD

The High Court held that a preliminary objection on tax-related jurisdiction was misconceived and dismissed it, finding the dispute involved enforceable private contractual claims.

• Jurisdiction
• Preliminary objection
• Vat liability
• Interpretation of revenue laws
• Preliminary-objection
• Vat

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