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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 to establish that to succeed with review under PAJA section 6(2)(g), an applicant must show that the public body was under a legal obligation to take a…
Cited as an example of cases where the Detody rule has been applied in varying degrees.
Applied to determine whether wet rates were converted to dry rates by use of credit notes and bookkeeping exercises and the interpretation of contractual…
Applied for the proposition that a court with a status similar to that of a High Court has the power to condone noncompliance with time limits prescribed by…
Applied for the principle that statutory provisions must be interpreted contextually and purposively.
The Court distinguishes this case, noting that the quoted passage concerned whether SARS could take a tax judgment during a pending objection, not whether a…
Court applies the principle that a taxpayer may seek a reduction in the Commissioner's assessment through alternative routes including objection and appeal…
Cited for the basic principles applicable to the interpretation of court orders.
This Court applies the Big G judgment to determine whether two or more contracts may be so inextricably linked that they satisfy the requirement of 'sameness'…
Applied the established triad of language, context and purpose for statutory interpretation.
Court cites for the principle that detention must be for a reasonable period to establish whether goods are liable to forfeiture.
Cited to confirm the approach to classification of goods, namely that the meaning of the header must first be ascertained before reference to Brussels Notes.
Court refers to principle at para 7 that a word must take its colour, like a chameleon, from its setting and surrounds in the Act.
Applied to establish that where a vendor carries on a business of providing financial services deemed exempt, any taxable fees do not convert the exempt supply…
The court cites this authority as one in which the three-stage classification process from IBM case was applied.
The SCA found that Patel J's judgment was incorrect and his criticism of SARS unjustified. The court held that lack of urgency was not a proper ground for…
Court applies the principle that taxpayer's ipse dixit will not lightly be regarded as decisive and that the taxpayer's evidence under oath must necessarily be…
Cited to explain the focus of the voluntary disclosure programme in enabling SARS to recover tax it was not aware was due.
Applied for a summary of the provisions of Chapter V of the Customs Act dealing with clearance of goods and liability for duties.
Cited to restate the established approach to the interpretation of statutes applicable to taxing statutes.
Court applies principle that evidence may be required to establish facts about an object described in a tariff heading where the meaning is not apparent from…
The court criticises the minority judgment's suggestion that context cannot be applied in the interpretation of statutes.
The SCA upheld the Commissioner's appeal with costs. The court found that the decoder did have a principal function, namely the reception of a television…
Held that the Commissioner must show that the reprehensible conduct caused prejudice to SARS or the fiscus, not merely that conduct falls within s 221 read…
The Court applies the test established in Samril for determining whether a receipt or accrual is capital or revenue, and finds the facts of the present case do…
Cited for the principle that statutory interpretation should not be stuck in semantics and dictionary definitions lest the context and purpose of an Act be…
Cited at para 26 for the principle that the Commissioner cannot indefinitely reassess taxable income beyond the statutory period, supporting the conclusion…
The court cites this case for restating the Endumeni approach to statutory interpretation and for articulating the importance of context in interpreting…
Cited for restating the interpretive principles set out in Endumeni concerning both textual and contextual interpretation.
Followed in United Manganese I regarding the principle that s 105 ensures tax disputes are ordinarily taken to the tax court rather than the high court.
The Supreme Court of Appeal dismissed the taxpayer's appeal with costs. The court upheld the Tax Court's finding that the taxpayer had not objected to the…
Considered for the Full Bench view that discovery against the State during litigation can only be obtained through the rules of court.
Cited as an example of cases applying the principle of considering administrative practice in statutory interpretation.
Applied for the principle that the point of departure in interpretation is the language used in the Act.
Cited for the definition and explanation of Capital Gains Tax (CGT) and its operative provisions in the Income Tax Act.
Applied to confirm that High Courts have power to grant declaratory relief in VAT cases challenging assessments.
Cited for casting doubt on relying on Constitution where there is statutory provision without challenging constitutionality
Applied as an example where declaratory relief was granted in a tax matter where SARS was content to argue on the facts put up by the applicant.
Cited for the proposition that an assessment is a determination by SARS requiring at least a purposeful act.
Cited for the proposition that VAT incurred by a vendor must be apportioned based on whether it relates to taxable supplies, exempt supplies, or mixed supplies…
The court applies the principle that it is permissible to consider the general factual background within which a provision was enacted.
Cited for the principle that context is as important in construing statutes as it is in construing contracts or other documents.
Applied to hold that a taxpayer is precluded from raising on appeal before the tax court a ground not raised in its notice of objection.
This judgment is an appeal from the Western Cape Division of the High Court, Cape Town (Binns-Ward J), where the appeal was dismissed.
Court applies the principle that classification depends on the existence and utility of the product at the time of importation and its essential features.
Cited for the principles of statutory interpretation, particularly the importance of context including the general factual background, social purpose and…
Court applies principle that high court has inherent jurisdiction to deal with non-compliance with statutory time limits.
Cited for the principle that the decisive criterion for customs classification is the objective characteristics and properties of the goods as determined at…
Distinguished on the basis that its 'inextricable link' principle cannot apply to on-demand guarantees which are autonomous from the underlying contract.
Applied to emphasise that determination must be according to the salient facts and objective characteristics, and that what constitutes the essential character…
Applied to restate the proper approach to statutory interpretation, namely to consider the language used in the light of ordinary grammar and syntax, the…
Cited to confirm that the inevitable point of departure in statutory interpretation is the language used in the provision.
Cited for the ordinary meaning of 'export' and the principle that words take their colour from their setting and surrounds in the Act.
The court followed the principle established in CSARS v Trend Finance that administrative acts must be exercised in conformity with the Constitution and the…
The court distinguishes this decision involving declaratory relief concerning interpretation of statutory provisions from the present case which concerns a…
The Supreme Court of Appeal follows United Manganese to reaffirm that the tax court is a creature of statute and must operate within its statutory powers, and…
Cited for the principles of certainty and finality which underpin a revenue authority's duty to collect taxes.
The Supreme Court of Appeal granted the Commissioner leave to appeal under section 86A(5) of the Income Tax Act. The SCA reversed the Tax Court on the…
Court applies Samril Investments for the principle that the usual test is whether the receipt constitutes a gain by an operation of business in carrying out a…