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This is the judgment of the high court (North Gauteng High Court, Pretoria, Louw J) from which the appellant appeals; the appeal was upheld in part, setting…
Applied for the principle of statutory interpretation that the legislature is presumed to use language consistently and that one and the same expression in a…
Cited for the proposition that tariff classification is notoriously difficult and to explain the process of classification.
Applied for the distinction between direct judicial review and defensive or collateral challenges to the validity of an administrative act, in the context of…
One of the recent decisions in which principles dealing with simulated transactions are discussed in depth.
Applied to demonstrate the principle that evidence of consistent interpretation by those responsible for administration of legislation is admissible and may…
Cited for the principle that in a notional arm's length transaction, the borrower typically must pay interest.
Court applied the principle that the taxpayer's ipse dixit as to intention should not be accepted lightly and that the court must determine intention on an…
Cited for the distinction between true retro-activity and retrospectivity in the strong sense in relation to statutory provisions.
Cited for the principle that allegations of unconstitutionality should not be raised piecemeal or inadequately pleaded, especially in commercial matters.
The court cites the observation that the fiscus has historically favoured farmers and miners and allowed certain mining capital expenditure as a class…
Cited for the principle that constitutional issues must be properly pleaded in the founding papers.
The court applies Metlika's test that an interim interdict is appealable if it is final in effect and not susceptible to alteration by the court of first…
Considered for the neutrality principle invoked by Aveng, stating that VAT should completely relieve vendors of VAT burden on inputs where they make taxable…
The Supreme Court of Appeal (majority judgment) upheld SAA's appeal and set aside the Labour Appeal Court's order. The majority held that the Labour Appeal…
The Constitutional Court follows its earlier binding decision that tax judgments are susceptible of rescission and that despite conclusive evidence provisions,…
Cited at paragraph 36 for the application of the doctrine of effectiveness as a criterion for the existence of jurisdiction in recent cases.
Court cites this case as authority for principles governing when new grounds of appeal are permissible.
Applied for the finding that the processing of ore is a manufacturing activity distinct from mining operations.
The court cites the principle that not all decisions given during dispute resolution are necessarily appealable 'decisions'.
Applied for the principle that an order in personam against respondents subject to the court's jurisdiction, which can be enforced in South Africa, does not…
Applied the principle that interpretation should not focus on the meaning of a word in isolation but in context.
This is the judgment of Hassim AJ in the Gauteng Division of the High Court, Pretoria from which the current appeal is taken; the appeal was dismissed.
Cited for the wording of section 11(a) of the Income Tax Act 58 of 1962.
Cited for the proposition that an interim order has an immediate effect that will not be reconsidered on the same facts in the main proceedings.
Appeal dismissed; this Court upheld Hartzenberg J's factual findings that Carmel was a tool of King and the sale of interests in the Falcon to Carmel was a…
The court distinguished this case as it did not support the proposition that Menzies Aviation performed passenger services (as opposed to baggage handling) on…
The Court applies the principles of interpretation set out in South African Airways, particularly the limits on judicial interpretation and the distinction…
Cited for the principle of statutory interpretation that recourse is first had to the plain, ordinary, grammatical meaning of the words in question.
The court applied the meaning of 'due or payable' as established in Singh to distinguish between a tax debt that is due in the ordinary sense versus one that…
Case cited to note recent significant developments regarding appealability of interim orders.
Cited for the principle that the starting point in statutory interpretation is the language of the provision itself read in context and having regard to…
This Court followed the consistent approach of Aviation Union relating to section 197 interpretation and applied its principles on automatic transfer of…
This is the judgment appealed from; the Tax Court dismissed City Power's claim that it qualified for tax exemption. The appeal was dismissed by the Supreme…
This is the Tax Court decision in the Big G matter which concluded that a taxpayer could claim a section 24C allowance where the income-earning contract and…
Cited for the principle that s 39(2) of the Constitution applies only where the language of the statute is not unduly strained.
Court applies the principle that an officer seizing goods under section 88(1)(c) must have reasonable grounds to suspect goods are liable to forfeiture.
The Commissioner relied on NWK for the proposition that simulation may occur even if parties perform in terms of the contract; the Court distinguished NWK and…
The Supreme Court of Appeal (per Saldulker JA with Mocumie, Makgoka and Schippers JJA and Musi AJA concurring) upheld SARS's appeal with leave of the Tax…
Invoked by HAS on formal grounds to challenge the validity of statutory judgments under s 40(2)(a) of the VAT Act; the court also references para 11 concerning…
Cited to confirm that the interpretive approach in Endumeni is equally applicable to a taxing statute.
Cited for the nature of SARS Interpretation Notes and necessity for consistent interpretation by those responsible for administration of Tax Acts.
Applied for the principle that screens imported without tuners were correctly classified under tariff heading 8528.21.20 qualifying for a full rebate.
Applied to interpret the words 'any decision' in section 86A(1) of the Income Tax Act as requiring a decision that is final, definitive of rights, and disposes…
Cited to support the approach to interpretation of statutes in the context of tax law.
The court cites this case for the proposition that the unitary approach to interpretation applies to taxing statutes.
Applied to establish that the statement of grounds of appeal is a pleading defining the issues so that the Commissioner knows the case to be adjudicated.
Applied to interpret the meaning of s 8(15) concerning single supply of goods or services capable of notional separation, and to determine that the section…
Court cites this case for the principle that a statute is not retrospective merely because part of the requisites for its action is drawn from time antecedent…
Cited for the principle that to prove simulation, parties must have intended terms other than those set out in the agreement.
Van Blerk is mentioned as another case where a sand deposit was identified on neighbouring properties by Malans Transport.
Appeal against the full court of the Cape High Court (Davis J with Selikowitz and Van Reenen JJ concurring) which reversed the Special Income Tax Court's…
Cited as example that it is generally not in the interests of justice to grant leave where there are no reasonable prospects of success on the merits.
Cited as the correct version of the Woulidge judgment clarifying that the in duplum rule can only be applied where it serves public policy considerations in…
Cited for extending the pleading test in Prince to cases relating to breach of a constitutional right.
Cited for the principle that if words are unable to bear the meaning contended for, that meaning is impermissible.
Applied to reject the argument that section 13 of the Companies Act should be treated as pro non scripto and to explain the balancing exercise required when…
Considered regarding jurisdiction over movables and that the court of domicile may also have jurisdiction in respect of a movable located overseas.
Applied for the principle that a purposive interpretation may not impose a meaning on the text that it is not capable of bearing.
Cited for the common law rule that execution of a judgment is automatically suspended upon noting of an appeal.
Cited for the principle that it is impermissible to interpret a statute according to the conduct or practice of a government functionary.
Applied for the principle that the submission of a VAT return quantifies liability but does not create it, and that the obligation to pay tax arises from…
Considered alongside other cases to show that section 197 cases have revolved around whether the transaction was a transfer of business as a going concern.
Cited for authority on the interpretation of statutes and the application of subsequently enacted legislation.
Court applies the principle that in determining whether an order is final, not merely the form but predominantly the effect of the order must be considered.