Supreme Court of Appeal: 2007-2005

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.


2007 ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​13 March 2007BP Southern Africa (Pty) Ltd​Income Tax Act, 1962

​Recurrent annual royalty payments; expenditure incurred in the production of income

​23 March 2007Levue Investments (Pty) Ltd​Value-Added Tax Act, 1991 and Income Tax Act, 1962

​Appeal; condonation for late filing of record refused despite good prospects of success

​28 March 2007Clearing Agents, Receivers & Shippers (CARS)​Customs and Excise Act, 1964

​Second-hand vehicles; removals in bond; temporary or special permits not to be used for facilitation of transport of vehicles under own power to neighbouring countries

​23 May 2007
(also see 19 September 2007)
Trend Finance (Pty) Ltd

​Customs and Excise Act, 1964

Promotion of Administrative Justice Act, 2000

​Power conferred on the Commissioner to determine the value of imported goods for duty purposes; must be exercised within a reasonable time, or the right to retain goods seized or security given, falls away

Commissioner SARS has a right, but not a duty, to determine the value of imported goods for duty purposes

​31 May 2007MP Finance Group CC​Income Tax Act, 1962

​Amounts taken by illegal and fraudulent pyramid scheme constitute amounts ‘received’ within the meaning of ‘gross income’; where the intention of the scheme operator is not to contract investos, but to appropriate their money

​13 September 2007​Brummeria Renaissance (Pty) Ltd​​Income Tax Act, 1962

​The right to use loans interest free is ‘gross income’ which ‘accrues’ to a taxpayer; the effect of sections 79(1), 81(4) and (5) discussed

​14 September 2007The Baking Tin (Pty) Ltd​Customs and Excise Act, 1964

​Tariff determination; aluminium containers confirmed; intention of importer as to use not a determinant of objective characteristics of containers

​19 September 2007Trend Finance (Pty) Ltd​Customs and Excise Act, 1964

​Costs, provisional order, distinct ground of appeal

​25 September 2007Progress Office Machines CC​Customs and Excise Act, 1964

​Sections 55 to 57; Schedule No. 2; anti-dumping duties; sunset review; calculation of period

​26 November 2007Airworld CC & JH Retief (Com) Inter CC​Income Tax Act, 1962

​Secondary Tax on Companies (STC); when payable where loans made to a discretionary trust; interpretation of the word ‘beneficiary’ in definition of ‘recipient’ in section 64C as it read prior to amendment in 2000

​29 November 2007Shaikh, M.A.Y.​Value-Added Tax Act, 1991 and Customs and Excise Act, 1964

​The erroneous reference to a statutory provision or failure to refer to the applicable section does not render notice for recovery of VAT by SARS invalid

​29 November 2007Carmel Trading Company Ltd​Income Tax Act, 1962

​Civil procedure; preservation order; sale of goods in foreign jurisdiction

2006 ​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​16 March 2006Desmonds Clearing and Forwarding Agents CC​Customs and Excise Act, 1964

​Goods in transit; temporary storage thereof within the Republic not amounting to diversion of goods to destination other than that declared on the bill of entry in contravention of section 18(13)

​31 March 2006Hawker Air Services (Pty) Ltd and Others

​Value-Added Tax Act, 1991

Insolvency Act, 1936

​Liquidation; urgency; not an independent ground for dismissal of application; debt arising from VAT assessment; no bona fide and reasonable dispute; liquidation order to issue; sequestration

Section 13; one of partners a company which cannot be sequestrated; no impediment to sequestration  of partnership; benefit to creditors; disappearance of substantial partnership asset; invesigation justified

​25 May 2006BP South Africa (Pty) Ltd​Income Tax Act, 1962

​Section 11(a); interest paid by a company in respect of loan granted at time dividend declared; loan obtained not to pay dividend but to produce income; rental paid in advance in respect of long leases; expenditure of capital nature

​26 September 2006Komatsu SA (Pty) Ltd​Customs and Excise Act, 1964

Tariff classification; classification of goods for the purposes of customs duty; whether a machine imported by the respondent should be classified as a front end shovel loader

26 September 2006Motion Vehicle Wholesalers (Pty) Ltd​Customs and Excise Act, 1964

​Tariff classification; classification of goods for the purposes of customs duty; whether vehicles imported by the respondent, with temporary modifications to increase their seating capacity, should be classified as vehicles for the transport of either less than ten persons or of ten or more persons

​​28 November 2006Stevens, CDN​Income Tax Act, 1962

​Paragraph (c) of the definition of ‘gross income’; whether ex gratia payment an amount received in respect of services or employment

2005 ​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​29 March 2005British Airways Plc​Value-Added Tax Act, 1991

​Passenger service charge levied on operators by Airports Company; whether VAT payable on recovery of charge from passengers

​31 March 2005TFN Diamond Cutting Works (Pty) Ltd​Customs and Excise Act, 1964

​Employer; vicarious liability of; for theft by employee of goods entrusted to him; s.17(3) does not exempt an employer from liability for loss occasioned in consequence of a theft perpetrated by its employee

​20 May 2005Chipkin (Natal) (Pty) Ltd​Income Tax Act, 1962

​Recoupment by partner (s.8(4)(a)) of pro rata share (s.24H(5)(b)) of allowance granted (s.14bis) for purchase by partnership of aircraft, held to have occurred where partner disposed of partnership interest

​31 May 2005Formalito (Pty) Ltd​Customs and Excise Act, 1964

​Section 44(11)(a); false declaration means untrue to the knowledge of the person making the declaration

​31 May 2005Stand Two Nine Nought Wynberg (Pty) Ltd

​Insolvency Act, 1936

Companies Act, 1973

​A liquidator of a company cannot agree with a debtor of the company to pay a debt direct to a creditor of that company if soing so would subvert the scheme of distribution

Sections 417 and 418; s.391 read with s.342

​30 August 2005Liberty Investors Ltd (in members’ voluntary liquidation)​Income Tax Act, 1962

​Dividends from a subsidiary transferred to company’s share capital and share premium account and capitalisation shares issued; later liquidation of the company; sums transferred deemed by proviso (i) of the definition of ‘dividend’ to be profits of revenue nature and thus not exempted from STC

​9 September 2005AM Moolla Group Limited v The Gap Inc​Counterfeit Goods Act, 1997

​Trade mark ‘Gap’; well-known trade marks; art 6bis Paris Convention; principle of territoriality; non-use of trade marks; transhipment through RSA

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