Mbeya Cement Co.Ltd(App) Vs Mbeya District Council(Res)Mbeya District Council, a local Government Authority (henceforth the Respondent) instituted a suit in the High Court of Tanzania (Mbeya Registry) against Mbeya Cement Company Limited (henceforth the appellant), a manufacturer of Tembo cement whose factory is situated at Songwe Industrial area within Mbeya District for declaratory orders and injunctive reliefs pertaining to service levy. The respondent maintained that she is the sole beneficiary of the said levy because the products originates from the factory situated in her jurisdiction and not other district Councilswhere the products are sold.