Supreme Court of Appeal: 2004-2000

The judgments delivered in the Supreme Court of Appeal (SCA) on this page are arranged per year and then per date of delivery. SCA judgments delivered in another year, can be accessed through the navigation pane above.


2004​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​5 March 2004

​SA Silicone Products (Pty) Ltd

  1. Heher
  2. Cloete
​Income Tax Act, 1962

​Section 11(gA)(iii); whether licence to use trade marks ‘property similar in nature’ to trade mark; whether conclusion of licence agreement ‘acquisition’ of such property

​25 March 2004The Director-General: DTI and Another v Shurlock International (Pty) Limited​Customs and Excise Act, 1964

​General Export Incentive Scheme Guidelines (Revision 2) – whether exporter must repay an incentive payment if original documents listed in para 3.9 of Scheme Guidelines cannot be produced within five year period thereafter

​31 March 2004Megs Investment (Pty) Ltd​Income Tax Act, 1962

​Set-off of assessed loss in terms of s.20; whether the taxpayer, a company, carried on a trade within the Republic during the tax year in question

​31 March 2004Standard General Insurance Company Limited​Customs and Excise Act, 1964​Liability of clearing agent for payment of duty; s.18A
​21 May 2004Estate RF Welch​Income Tax Act, 1962

​Donations tax; whether eligible on value of assets settled upon trust primarily to enable trustees to discharge settlor’s maintenance obligations in terms of an order for divorce incorporating a consent paper which provided for the establishment of such a trust

​31 May 2004Estate Late HE Streicher​Estate Duty Act, 1955

​Valuation of immovable estate property; s.5(1)(g); meaning of ‘in the course of the liquidation of the estate’

​27 September 2004Western Platinum Ltd​Income Tax Act, 1962

​Attributes of income from mining operations capable of being set off by taxpayer against mining capital expenditure; when interest receipts qualify as mining income

​29 September 2004Weare, M​Value-Added Tax Act, 1991

​Overpayment of VAT refundable in terms of s.44(2)(a), not in terms of
s.44(1); overpayment in terms of prevailing practice

​1 October 2004Metlika Trading Ltd​Income Tax Act, 1962

​Interim interdict; appealability; an order is in effect final and appealable if of immediate effect and not to be reconsidered at the trial or on the same facts; jurisdiction; if respondent an incola, the court may assume jurisdiction to grant an interdict (mandatory or prohibitory) no matter if the act in question is to be performed outside the court’s jurisdiction

​30 November 2004AM Moolla Group Limited and Others​Customs and Excise Act, 1964

​Whether goods in transit or transhipped through Sout Africa are subject to the provisions of the Counterfeit Goods Act, 1997

​30 November 2004Nashua Limited​Customs and Excise Act, 1964

​Ad valorem duty; interpretation of ‘parts and accessories’

2003​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
13 March 2003Omnia Fertilizer Ltd​Income Tax Act, 1962

​Section 8(4)(a); meaning of ‘recouped’; whether recoupment effected

​26 March 2003AM Moolla Group Ltd and Others​Customs and Excise Act, 1964

​Trade Agreement with Malawi; application of section 46 and rules thereto on imports from Malawi

​31 March 2003

​Sing, A

  1. Olivier
  2. Cloete & Heher
​Value-Added Tax Act, 1991

​Commissioner must give notice to a taxpayer where he has made an assessment in terms of s.30(1) before he can recover the assessed amount in terms of section 40(2)

​15 May 2003Tiger Oats Ltd​Regional Services Council Act, 1985

​Regional establishment levy; investment holding company; liable to pay levy on dividends received

​30 May 2003​Warner Lambert SA (Pty) Ltd​Income Tax Act, 1962

​Sections 11(a) and 2(g); whether social responsibility expenditure which the appellant was (by US legislation) obliged to incur in South Africa was expenditure laid out for the purposes of trade; if so, whether it was of a capital or a revenue nature

​30 May 2003Rane Investment Trust​Income Tax Act, 1962

​Film investment; deduction under erstwhile sections 11bis and 24F; contractual arrangements interpreted in light of parties’ conduct

​5 September 2003Uitenhage Transitional Local Council​SCA Rules 8 and 12

​Failure to lodge record timeously; condonation; factors affecting contract; interpretation; agreement to co-operate in pursuit of the claims of the respective parties; meaning

​18 September 2003Certain Underwriters of London v Theresa Harrison​Customs and Excise Act, 1964

​Vehicle imported unlawfully; Other – Insurance policy; non-disclosure

​25 November 2003Wyner, CM​Income Tax Act, 1962

​Profit on sale of immovable property; whether of capital or revenue nature; intention of purchaser at time of acquisition to make profit on resale

2002 ​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​7 March 2002First National Bank of Southern Africa Ltd​Income Tax Act, 1962

​Whether income accruing to the appellant was ‘from a source within … the Republic’ in terms of the definition of ‘gross income’ in s.1; principles applicable

​27 March 2002Samcor (Manufacturing) (Pty) Ltd​​Customs and Excise Act, 1964

​Valuation; transaction value; fees and royalties; s.65

​28 March 2002Toyota South Africa Motors (Pty) Limited​Income Tax Act, 1962

​Rebates under an export promotion scheme; whether ‘paid by the State’ in terms of s.10(1)(zA)

​14 May 2002Scribante Construction (Pty) Ltd​Income Tax Act, 1962

​Sections 11(a) and 23(g); dividends declared by company credited to shareholders’ loan accounts; interest paid on such loans; whether taxable

​20 May 2002De Beers Marine (Pty) Ltd​​Customs and Excise Act, 1964

​Fuel levy; excise duty; bunker fuel; mining operations; export; sections 18A and 20(4)

​6 September 2002Lewis Stores (Pty) Ltd​​Customs and Excise Act, 1964

​Tariff determination; TH73.23 and others in Part 1 of Schedule No. 1; whether pots and pans plated with gold

​23 September 2002Delta Motor Corporation (Pty) Ltd​​Customs and Excise Act, 1964

​Customs duty; whether royalty part of price of goods or otherwise dutiable

​26 September 2002Smith, CJ​Income Tax Act, 1962

​Section 26(1); ‘farming operations’; requires genuine intention to carry out such operations profitably; reasonable prospect of profit not independent requirement

​26 November 2002​Dr IM Hassim​Income Tax Act, 1962

​Income Tax Special Court; appeal in terms of s.86A; meaning of ‘any decision’

2001​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​2 March 2001EBN Trading (Pty) Ltd​Customs and Excise Act, 1964

​Sections 1 and 102; definition of ‘importer’; beneficially interested

​9 March 2001SW van der Merwe and Others​Income Tax Act, 1962

​Part of business of insurance company liquidated; levy of tax

​19 March 2001Comshipco Shiffsagentur GmbH​Income Tax Act, 1962

​Address commission paid by owner of a ship to the charterer is not expenditure for purposes of s.11bis(4)(f)

​22 March 2001Rentreag Marketing (Pty) Ltd and Others​Customs and Excise Act, 1964​Tariff classification of cheese
​18 May 2001Boedel Wyle AIJ de Beer

​Boedelbelastingwet, 1955

​Korting wat onder paragraaf (m)(ii) van artikel 4 ‘nie toegelaat is nie’ voor die 1998 wysiging, beteken ‘nie deur die Kommissaris toegelaat nie’

​25 May 2001Brenco Incorporated and Others​Customs and Excise Act, 1964

​Procedural fairness regarding imposition of anti-dumping duties; s.56 read wth s.4(2) of the Board on Tariffs and Trade Act, 1986

​31 May 2001Henbase 3392 (Pty) Ltd​Customs and Excise Act, 1964

​Trade Agreement between South Africa and Malawi; whether detained goods should be released pendente lite

​7 September 2001Capri Oro (Pty) Limited​Customs and Excise Act, 1964

​Sections 15(1), 87(1) and 93; non-declaration; goods removed in transit; liable to forfeiture

​20 September 2001RM Woulidge​Income Tax Act, 1962

​Section 7(3); whether income resulting from sale of shares to children’s trusts income in hands of parent; interest free credit acquire shares; applicability of in duplum rule to tax payable

​19 November 2001Van Hulsteyns Attorneys​Bills of Exchange Act, 34 of 1964

​Stolen customs and excise cheque; possession through a collecting bank for purposes of liability in terms of s.81

​27 November 2001​Shelton, MW​Income Tax Act, 1962

​Validity of issuing and execution of a search and seizure warrant issued in terms of section 74D(9)

2000 ​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​25 May 2000NST Ferrochrome (Pty) Ltd​Income Tax Act, 1962

​Deduction in terms of s.12C; meaning of ‘any person’ in subparagraph (d)(vi) of definition of ‘connected person’ in s.1

​31 May 2000Foodcorp Limited​Income Tax Act, 1962

​What constitutes a ‘mining property’ in terms of s.37; referral back to Commissioner for re-assessment

​1 September 2000Hulett Aluminium (Pty) Ltd​Income Tax Act, 1962

​Third proviso to s.79(1); whether general prevailing practice established

​29 September 2000Standard General Insurance Company Ltd​Customs and Excise Act, 1964

​Liability of agent; whether period in s.99 is a limitation; applicability of
s.13(1)(g) read with s.16(1) of the Prescription Act of 1969 to claim in terms of the Customs and Excise Act, 1964

​24 November 2000Volkswagen of South Africa (Pty) Ltd​Income Tax Act, 1962

​Capital receipts or accruals, vehicles used by the manufacturer in conducting its business and then sold

​29 November 2000Waldo Earl Frith, Estate Late​Estate Duty Act, 1955

​Section 4(q); deduction; computation

​30 November 2000Chairman of Board on Tariffs and Trade v Volkswagen of South Africa (Pty) Ltd​Customs and Excise Act, 1964

​Repeal of Note 5(vi)(a)(ii) to rebate item 609.17 of Schedule No. 6; effect thereof; whether right to approach the Board on Tariffs and Tade for a recommendation in terms thereof survived the repeal

​30 November 2000Syfrets Participation Bond Managers Ltd​Income Tax Act, 1962 and Participation Bonds Act, 1987

​Whether participations by manager of participation bond scheme in scheme are ‘trading stock’; whether any diminution in value by reason

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