UCB Home Loans Corporation Ltd v Soni and another

Solicitor – Fraudulent transaction – Section 14 of the Partnership Act 1890 – Solicitor representing to appellant that respondent was his partner – Appellant obtaining judgment against solicitor in respect of fraudulent transaction – Whether respondent knowingly suffering herself to be represented as partner – Appeal dismissed

Director General of Mauritius Revenue Authority v Central Water Authority

VAT – Exempt supply – Value Added Tax Act 1998 – Water undertaker seeking credit in VAT returns for input tax incurred on acquiring water meters and carrying out infrastructure works – Amendment to First Schedule to 1998 Act providing that renting out of meters and carrying out of infrastructure works constituting exempt supplies – Appellant tax authority deciding credit for input tax on meters and infrastructure therefore precluded as being incurred in respect of goods and services used to make exempt supply – Assessment review committee holding to contrary – Appeal allowed