| 2010 | |||
|---|---|---|---|
| Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
| 4 March 2010 | Fascination 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 2010 | TCT 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 2010 | Defy 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 2010 | 3M 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 2010 | Foskor Ltd | Income Tax Act, 1962 | Sections 1 and 22; whether ore stockpiles constitute trading stock |
| 3 May 2010 | AMI 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 2010 | LG 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 2010 | Colgate-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 2010 | Distell 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 2010 | Plasmaview Technologies (Pty) Ltd | Customs and Excise Act, 1964 | Tariff determination; complete television sets; whether importer may claim rebate |
| 1 October 2010 | Ackermans 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 2010 | The 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 2010 | Saira 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 2010 | NWK 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 2010 | Sprigg 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 2009 | WJ 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 2009 | Moresport (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 2009 | Anglovaal 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 2009 | Pahad 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 2008 | Ernst Bester Trust | Income Tax Act, 1962 | Section 22; sales of sand; capital or revenue; trading stock deduction; when allowed; SARS practice |
| 27 May 2008 | Saleem, 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 2008 | Paper Manufacturers Association of South Africa (PAMSA) | Customs and Excise Act, 1964 | Interdict preventing Minister from submitting Bill to Parliament; legality of jurisdiction |
| 27 November 2008 | Maguire, 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 |
