Supreme Court of Appeal: 2007-2005 - South African Revenue Service

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.

2007
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
13 March 2007	BP Southern Africa (Pty) Ltd	Income Tax Act, 1962	Recurrent annual royalty payments; expenditure incurred in the production of income
23 March 2007	Levue Investments (Pty) Ltd	Value-Added Tax Act, 1991 and Income Tax Act, 1962	Appeal; condonation for late filing of record refused despite good prospects of success
28 March 2007	Clearing Agents, Receivers & Shippers (CARS)	Customs and Excise Act, 1964	Second-hand vehicles; removals in bond; temporary or special permits not to be used for facilitation of transport of vehicles under own power to neighbouring countries
23 May 2007 (also see 19 September 2007)	Trend Finance (Pty) Ltd	Customs and Excise Act, 1964 Promotion of Administrative Justice Act, 2000	Power conferred on the Commissioner to determine the value of imported goods for duty purposes; must be exercised within a reasonable time, or the right to retain goods seized or security given, falls away Commissioner SARS has a right, but not a duty, to determine the value of imported goods for duty purposes
31 May 2007	MP Finance Group CC	Income Tax Act, 1962	Amounts taken by illegal and fraudulent pyramid scheme constitute amounts ‘received’ within the meaning of ‘gross income’; where the intention of the scheme operator is not to contract investos, but to appropriate their money
13 September 2007	Brummeria Renaissance (Pty) Ltd	Income Tax Act, 1962	The right to use loans interest free is ‘gross income’ which ‘accrues’ to a taxpayer; the effect of sections 79(1), 81(4) and (5) discussed
14 September 2007	The Baking Tin (Pty) Ltd	Customs and Excise Act, 1964	Tariff determination; aluminium containers confirmed; intention of importer as to use not a determinant of objective characteristics of containers
19 September 2007	Trend Finance (Pty) Ltd	Customs and Excise Act, 1964	Costs, provisional order, distinct ground of appeal
25 September 2007	Progress Office Machines CC	Customs and Excise Act, 1964	Sections 55 to 57; Schedule No. 2; anti-dumping duties; sunset review; calculation of period
26 November 2007	Airworld CC & JH Retief (Com) Inter CC	Income Tax Act, 1962	Secondary Tax on Companies (STC); when payable where loans made to a discretionary trust; interpretation of the word ‘beneficiary’ in definition of ‘recipient’ in section 64C as it read prior to amendment in 2000
29 November 2007	Shaikh, M.A.Y.	Value-Added Tax Act, 1991 and Customs and Excise Act, 1964	The erroneous reference to a statutory provision or failure to refer to the applicable section does not render notice for recovery of VAT by SARS invalid
29 November 2007	Carmel Trading Company Ltd	Income Tax Act, 1962	Civil procedure; preservation order; sale of goods in foreign jurisdiction

2006
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
16 March 2006	Desmonds Clearing and Forwarding Agents CC	Customs and Excise Act, 1964	Goods in transit; temporary storage thereof within the Republic not amounting to diversion of goods to destination other than that declared on the bill of entry in contravention of section 18(13)
31 March 2006	Hawker Air Services (Pty) Ltd and Others	Value-Added Tax Act, 1991 Insolvency Act, 1936	Liquidation; urgency; not an independent ground for dismissal of application; debt arising from VAT assessment; no bona fide and reasonable dispute; liquidation order to issue; sequestration Section 13; one of partners a company which cannot be sequestrated; no impediment to sequestration of partnership; benefit to creditors; disappearance of substantial partnership asset; invesigation justified
25 May 2006	BP South Africa (Pty) Ltd	Income Tax Act, 1962	Section 11(a); interest paid by a company in respect of loan granted at time dividend declared; loan obtained not to pay dividend but to produce income; rental paid in advance in respect of long leases; expenditure of capital nature
26 September 2006	Komatsu SA (Pty) Ltd	Customs and Excise Act, 1964	Tariff classification; classification of goods for the purposes of customs duty; whether a machine imported by the respondent should be classified as a front end shovel loader
26 September 2006	Motion Vehicle Wholesalers (Pty) Ltd	Customs and Excise Act, 1964	Tariff classification; classification of goods for the purposes of customs duty; whether vehicles imported by the respondent, with temporary modifications to increase their seating capacity, should be classified as vehicles for the transport of either less than ten persons or of ten or more persons
28 November 2006	Stevens, CDN	Income Tax Act, 1962	Paragraph (c) of the definition of ‘gross income’; whether ex gratia payment an amount received in respect of services or employment

2005
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
29 March 2005	British Airways Plc	Value-Added Tax Act, 1991	Passenger service charge levied on operators by Airports Company; whether VAT payable on recovery of charge from passengers
31 March 2005	TFN Diamond Cutting Works (Pty) Ltd	Customs and Excise Act, 1964	Employer; vicarious liability of; for theft by employee of goods entrusted to him; s.17(3) does not exempt an employer from liability for loss occasioned in consequence of a theft perpetrated by its employee
20 May 2005	Chipkin (Natal) (Pty) Ltd	Income Tax Act, 1962	Recoupment by partner (s.8(4)(a)) of pro rata share (s.24H(5)(b)) of allowance granted (s.14bis) for purchase by partnership of aircraft, held to have occurred where partner disposed of partnership interest
31 May 2005	Formalito (Pty) Ltd	Customs and Excise Act, 1964	Section 44(11)(a); false declaration means untrue to the knowledge of the person making the declaration
31 May 2005	Stand Two Nine Nought Wynberg (Pty) Ltd	Insolvency Act, 1936 Companies Act, 1973	A liquidator of a company cannot agree with a debtor of the company to pay a debt direct to a creditor of that company if soing so would subvert the scheme of distribution Sections 417 and 418; s.391 read with s.342
30 August 2005	Liberty Investors Ltd (in members’ voluntary liquidation)	Income Tax Act, 1962	Dividends from a subsidiary transferred to company’s share capital and share premium account and capitalisation shares issued; later liquidation of the company; sums transferred deemed by proviso (i) of the definition of ‘dividend’ to be profits of revenue nature and thus not exempted from STC
9 September 2005	AM Moolla Group Limited v The Gap Inc	Counterfeit Goods Act, 1997	Trade mark ‘Gap’; well-known trade marks; art 6bis Paris Convention; principle of territoriality; non-use of trade marks; transhipment through RSA

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