GroupHeadnote and flynoteCases considered: Zambia Revenue Authority v Hitech Trading Company Limited (SCZ Judgment No. 13/2001) [2001] ZMSC 27 (23 September 2001); Download https://old.zambialii.org/zm/judgment/2007//app-004-2007-liningstone-motor-assemblers-ltd-and-indeco-estates-development-company-4-others-11th.pdf