The National Transport Authority v Mauritius Secondary Industry Limited

Case summary

Case ID

JCPC/2010/0006

Jurisdiction

Mauritius

Parties

Appellant(s)

National Transport Authority

Respondent(s)

Mauritius Secondary Industry Limited

Issue

This is an appeal from the Supreme Court of Mauritius (Court of Civil Appeal) allowing the respondent’s appeal from the judgment of the Supreme Court. The respondent had claimed from the appellant VAT on rent due between 16 January 2000 and 15 January 2005 which had been agreed at a rate of Rs15 per square foot per month. The total value of the claim is Rs3,692,689.27. Whether the Court of Civil Appeal was correct in holding that the fixed rent of Rs15 per square foot was exclusive of VAT for the combined period 16 January 2000 to 15 January 2005.

Facts

Date of issue

13 January 2010

Judgment details

Judgment date

13 December 2010

Neutral citation

[2010] UKPC 31

Judgment links

Appeal

Justices

Lord Hope

Lord Walker

Lord Mance

Lord Collins

Lord Clarke

Back to top