Supreme Court of Appeal: 2010-2008

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.    
2010 ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​4 March 2010Fascination Wigs (Pty) Ltd​Customs and Excise Act, 1964

​Tariff classification; wefts imported for attachment to hair are not prepared for making of a wig or the like and thus fall under TH67.04; finished items of false hair

​12 March 2010TCT Leisure (Pty) Ltd​Value-Added Tax Act, 1991

​Section 12; ‘equity security’ exemption; the goods ‘supplied’ comprised preferent shares and other discrete rights, because the rights were not included in the shares; the ‘equity security’ exemption in section 12(a) was not applicable on the turnover from the sale of the rights subject to VAT

​12 March 2010Defy Ltd​Income Tax Act, 1962

​Exemption of dividend falling under s.64B(5)(c)(ii); Secondary Tax on Companies (STC); whether money distributed ‘profit of a capital nature’

​23 March 20103M South Africa (Pty) Ltd​Customs and Excise Act, 1964

​Sections 47 and 76B; importer’s entitlement to refund; tariff determination; liability for arrear import duty

​31 March 2010Foskor Ltd​Income Tax Act, 1962

​Sections 1 and 22; whether ore stockpiles constitute trading stock

​3 May 2010AMI Forwarding (Pty) Ltd​Customs and Excise Act, 1964

​Sections 18 and 18A; liability for duty of clearing agent for importation and exportation unless proven that goods concerned were removed in bond or in transit

​28 May 2010LG Electronics (Pty) Ltd​Customs and Excise Act, 1964

​Tariff determination; video monitors (screens) and tuners separately imported whether screens incomplete reception apparatus for television in terms of General Rules for Interpretation, Rule 2(a); whether separate importation a scheme to defeat payment of legitimate duties

​3 September 2010Colgate-Palmolive (Pty) Ltd​Customs and Excise Act, 1964

​Tariff determination; tetranyl, an ingredient of a fabric softener and conditioner, not dutiable under TH3402.12; classifiableunder TH3809.91

​13 September 2010Distell Limited (and Stellenbosch Farmers’ Winery Limited)​Customs and Excise Act, 1964

​Tariff classification; ‘wine coolers’; whether ‘other fermented beverages’ or ‘mixtures of fermented beverages and non-alcoholic beverages’; whether water is a ‘non-alcoholic beverage’

​1 October 2010Plasmaview Technologies (Pty) Ltd​Customs and Excise Act, 1964

​Tariff determination; complete television sets; whether importer may claim rebate

​1 October 2010Ackermans Limited (and Pep Stores (SA) Limited)​Income Tax Act, 1962

​Section 11(a); general deduction; sale of business; whether seller can claim “unrealised” liabilities on the sale of its business

​19 November 2010​​Puma AG Rudolf Dassler Sport​Counterfeit Goods Act, 1997

​Definition of ‘counterfeiting’; definition of ‘protected goods’

​29 November 2010The Abraham Krok Trust​Income Tax Act, 1962

​Donations tax; alleged donation by trustees; whether donation authorised by trust deed and thus exempt from donations tax

​30 November 2010Saira Essa Productions CC​Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006

​Whether the respondents were granted amnesty from criminal prosecution; whether the regional court should have interrupted criminal proceedings pending a declaration order by the High Court

​1 December 2010NWK Limited​Income Tax Act, 1962

​Simulated transaction; tests for simulation; taxpayer not entitled to claim deduction in respect of interest paid on amount not actually borrowed; s.103(1) can be invoked where it is not shown that transaction is simulated

​1 December 2010Sprigg Investment 117 CC t/a Global Investment​Income Tax Act, 1962

​Appealability of orders of the Tax Court under Tax Court Rule 26(1); s.86A(1) read with s.83(13)(d); adequacy of the reasons for a tax assessment furnished by the Commissioner; composition of the Tax Court under section 83(4) and effect of failure to comply herewith

2009​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​31 March 2009WJ Fourie Beleggings​Income Tax Act, 1962

​Section 81; amount paid to appellant, a hotelier, to compensate for the cancellation of a contract to accommodate a number of people in the hotel for more than two years; such contract not forming part of the appellant’s income producing structure; payment not of a capital nature and subject to tax

​29 May 2009Moresport (Pty) Ltd​Customs and Excise Act, 1964

​Failure to disclose a defence contained in a letter in an ex parte application, not fatally defective

​22 September 2009Anglovaal Mining Ltd​Income Tax Act, 1962

​Acquisition of shares; whether acquired as capital investment or trading stock; whether computation of appellant’s income tax liability was done in terms of s.22

​2 December 2009Pahad Shipping CC​Customs and Excise Act, 1964

​Sections 65 to 67; valuation; determination of transaction value; confirming commission; trade finance facility

2008 ​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​26 March 2008Ernst Bester Trust​Income Tax Act, 1962

​Section 22; sales of sand; capital or revenue; trading stock deduction; when allowed; SARS practice

​27 May 2008Saleem, A​Customs and Excise Act, 1964

​Duty of officer when seizing goods in terms of s.88(1)(c); when justified in absence of books of accounts and supporting documents

​2 September 2008Paper Manufacturers Association of South Africa (PAMSA)​Customs and Excise Act, 1964

​Interdict preventing Minister from submitting Bill to Parliament; legality of jurisdiction

​27 November 2008Maguire, RF​Income Tax Act, 1962

​Payments in terms of successive agreements in Restraint of Trade made before Act 30 of 2000 operated; whether taxpayer had given up resource in exchange for payments; whether accrual is part of taxpayer’s gross income

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