Supreme Court of Appeal: 2013-2011

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.


2013 ​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​20 March 2013Master Currency (Pty) Ltd​Value-Added Tax Act, 1991​Section 11(2)(l)(iii); whether services should be zero-rated; supply of services; bureaux de change; duty free areas at international airport
​23 May 2013Ben Nevis (Holdings) Limited & Metlika Trading Limited v The Commissioners for HMRC (Her Majesty’s Revenue and Customs)  [2013] EWCA Civ 578​Income Tax Act, 1962​Article 25A of the Protocol to the Double Taxation Agreement between South Africa and the United Kingdom; liabilities for taxes
​13 September 2013​Association of Meat Importers v ITAC (769, 770, 771/2012) [2013] ZASCA 108  

​Customs and Excise Act, 1964

International Trade Administration Act, 2002

​Anti-dumping duties imposed under the Customs and Excise Act, 1964; termination; effect of World Trade Organisation Agreement; effect of regulations promulgated under the International Trade Administration Act, 2002
​26 September 2013​Stabilpave (Pty) Ltd ​Common law​Payment; cheque sent through post stolen before it reached payee; whether tax assessment form, on a proper construction thereof, afforded creditor a choice as to the mode of payment, and, if it did, whether creditor made a choice, expressly or by necessary implication, that payment should be effected by a cheque through the post, and creditor thereby assuming risk of loss of the cheque; defence of payment dismissed
​1 October 2013​Smith Mining Equipment (Pty) Ltd  ​Customs and Excise Act, 1964​Tariff determination; importation of specific type of mining equipment – utility vehicles; whether tariff subheading 8904.21.80 or heading 8709.19 is most appropriate for customs duty 
2012​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​29 March 2012Eveready (Pty) Ltd​Income Tax Act, 1962

​Section 22(4) – trading stock; whether aquired for ‘no consideration’

​8 May 2012Tradehold Ltd​Income Tax Act, 1962

​Paragraph 12(1) of the Eighth Schedule; deemed disposal of assets; Double Taxation Agreement between RSA and Luxembourg; meaning a defect; Article 13(4); includes within its ambit capital gains derived from the alienation of all property including a deemed disposal of assets

​25 May 2012Stellenbosch Farmers’ Winery Limited

​Income Tax Act, 1962

Value-Added Tax Act, 1991

​Whether receipt by a taxpayer of a sum of money of a capital or revenue nature; whether interest on alleged underpayment of provisional tax in respect of the receipt should be levied in terms of s.89quat(3)

Whether receipt attracted VAT in terms of s.7 or zero rate applicable in terms of s.11(2)(l)(ii)

​31 May 2012Distell Limited​Customs and Excise Act, 1964

​Tariff determination on spirituous beverages

​1 June 2012De Beers Consolidated Mines Limited​Value-Added Tax Act, 1991

​Meaning of ‘enterprise’; meaning of ‘imported services’; whether foreign advisory services utilized or consumed in the Republic for the ‘purposes of making taxable supplies’; whether tax on local advisory services qualifies for deduction as ‘input tax’

​1 June 2012Mohammed Cassimjee​Customs and Excise Act, 1964

​Inordinate delay in prosecuting claim; inherent power of court to prevent abuse of its process; whether discretion properly exercised to dismiss action for want of prosecution

​1 October 2012Armgold / Harmony Freegold Joint Venture (Proprietary) Limited​Income Tax Act, 1962

​Deductions of mining capital expenditure under subsections 36(7F) and 36(7E); method of calculation to be adopted where a mine of a taxpayer operates at a loss

​29 November 2012HR Computek (Pty) Ltd​Value-Added Tax Act, 1991

​Assessment of, objection to, appeal against disallowance of objection; taxpayer limited to the grounds stated in notice of objection

2011 ​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​29 March 2011Multichoice Africa (Pty) Ltd​Customs and Excise Act, 1964

​Classification of articles for customs duty; interpretation of statutes; ordinary meaning of enactment leading to repugnance; interpretation of enactment so as to give effect to the legislature’s intention

​10 May 2011Founders Hill (Pty) Ltd​Income Tax Act, 1962

​Section 89quat; proceeds of sale of land sold by realisation company taxable as income; realisation company that acquires land in order to sell it trades in that land

​11 May 2011First South African Holdings (Pty) Limited​Income Tax Act, 1962

​Section 79A; interpretation; date of commencement

​17 May 2011Engelbrecht v The State​Criminal Procedures Act, 1977

​Criminal law; alleged fraudulent scheme defrauding SARS of approximately R1,6 million in terms of output VAT not paid (ref. s.11(1)(a) of the Value-Added Tax Act, 1991)

​28 September 2011Labat Africa Limited​Income Tax Act, 1962

​Section 11(gA)(iii); allowable deductions for the acquisition of intellectual property rights; meaning of ‘expenditure’; shares issued as consideration not ‘expenditure’

​30 November 2011South African Custodial Services (Pty) Ltd​Income Tax Act, 1962

​Section 79A; finality of assessment; s.22(2A); whether letter from Commissioner a revised assessment; deductibility of cost of building prison in terms of concession agreement on land owned by State; sub-contractor, not respondent incurring expenses concerning materials and equipment; s.11(a) to s.11(bA); cost of building prison not deductible; interest and related fees deductible

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