GroupHeadnote and flynoteCases considered: Siulapwa v Namusika (1984/HN/CA/16) [1985] ZMHC 1 (25 February 1985);Attorney -General v Juma (S.C.Z. Judgment No. 14 of 1984) [1984] ZMSC 12 (2 October 1984);Mutantika and Another v Chipungu (Appeal No. 94/2012) [2014] ZMSC 127 (13 March 2014);Workers Development Corporation (ZCTU) Limited v Mkandawire (S.C.Z. Judgment No. 19 of 1999) [1999] ZMSC 38 (21 July 1999);Legislation considered: Value Added Tax Act, Cap 331Value Added Tax (Amendment) Download https://old.zambialii.org/zm/judgment/2021//app-010-2020-zambia-revenue-authority-vs-matalloy-company-ltd-25th-march-2021-justice-hamaundu.pdf