The Motor Industry Ombudsman of South Africa (MIOSA), accredited under s 82 of the Consumer Protection Act 68 of 2008 (CPA) and the South African Automotive Industry Code of Conduct, inspected the premises of Silver Park Motors CC, a fuel retailer trading as Silverton Motors. MIOSA contended that Silver Park Motors was required to register as a retailer under the CPA and the Automotive Code and to contribute financially to MIOSA because it sold fuel, engine oils, and vehicle-related products which MIOSA alleged were 'accessories' to motor vehicles. Silver Park Motors refused to register, arguing that it was not part of the automotive industry as defined in the Code. MIOSA sought a declaratory order in the Gauteng Division of the High Court that Silver Park Motors fell within the definition of the automotive industry. Silver Park Motors opposed and launched a counter-application challenging the validity of mandatory contributions under the Code. The High Court dismissed MIOSA’s application, holding that Silver Park Motors was not a retailer or supplier of accessories under the Code. MIOSA appealed to the Supreme Court of Appeal.