Supreme Court of Appeal: 2010-2008 - 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.

2010
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
4 March 2010	Fascination Wigs (Pty) Ltd	Customs and Excise Act, 1964	Tariff classification; wefts imported for attachment to hair are not prepared for making of a wig or the like and thus fall under TH67.04; finished items of false hair
12 March 2010	TCT Leisure (Pty) Ltd	Value-Added Tax Act, 1991	Section 12; ‘equity security’ exemption; the goods ‘supplied’ comprised preferent shares and other discrete rights, because the rights were not included in the shares; the ‘equity security’ exemption in section 12(a) was not applicable on the turnover from the sale of the rights subject to VAT
12 March 2010	Defy Ltd	Income Tax Act, 1962	Exemption of dividend falling under s.64B(5)(c)(ii); Secondary Tax on Companies (STC); whether money distributed ‘profit of a capital nature’
23 March 2010	3M South Africa (Pty) Ltd	Customs and Excise Act, 1964	Sections 47 and 76B; importer’s entitlement to refund; tariff determination; liability for arrear import duty
31 March 2010	Foskor Ltd	Income Tax Act, 1962	Sections 1 and 22; whether ore stockpiles constitute trading stock
3 May 2010	AMI Forwarding (Pty) Ltd	Customs and Excise Act, 1964	Sections 18 and 18A; liability for duty of clearing agent for importation and exportation unless proven that goods concerned were removed in bond or in transit
28 May 2010	LG Electronics (Pty) Ltd	Customs and Excise Act, 1964	Tariff determination; video monitors (screens) and tuners separately imported whether screens incomplete reception apparatus for television in terms of General Rules for Interpretation, Rule 2(a); whether separate importation a scheme to defeat payment of legitimate duties
3 September 2010	Colgate-Palmolive (Pty) Ltd	Customs and Excise Act, 1964	Tariff determination; tetranyl, an ingredient of a fabric softener and conditioner, not dutiable under TH3402.12; classifiableunder TH3809.91
13 September 2010	Distell Limited (and Stellenbosch Farmers’ Winery Limited)	Customs and Excise Act, 1964	Tariff classification; ‘wine coolers’; whether ‘other fermented beverages’ or ‘mixtures of fermented beverages and non-alcoholic beverages’; whether water is a ‘non-alcoholic beverage’
1 October 2010	Plasmaview Technologies (Pty) Ltd	Customs and Excise Act, 1964	Tariff determination; complete television sets; whether importer may claim rebate
1 October 2010	Ackermans Limited (and Pep Stores (SA) Limited)	Income Tax Act, 1962	Section 11(a); general deduction; sale of business; whether seller can claim “unrealised” liabilities on the sale of its business
19 November 2010	Puma AG Rudolf Dassler Sport	Counterfeit Goods Act, 1997	Definition of ‘counterfeiting’; definition of ‘protected goods’
29 November 2010	The Abraham Krok Trust	Income Tax Act, 1962	Donations tax; alleged donation by trustees; whether donation authorised by trust deed and thus exempt from donations tax
30 November 2010	Saira Essa Productions CC	Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006	Whether the respondents were granted amnesty from criminal prosecution; whether the regional court should have interrupted criminal proceedings pending a declaration order by the High Court
1 December 2010	NWK Limited	Income Tax Act, 1962	Simulated transaction; tests for simulation; taxpayer not entitled to claim deduction in respect of interest paid on amount not actually borrowed; s.103(1) can be invoked where it is not shown that transaction is simulated
1 December 2010	Sprigg Investment 117 CC t/a Global Investment	Income Tax Act, 1962	Appealability of orders of the Tax Court under Tax Court Rule 26(1); s.86A(1) read with s.83(13)(d); adequacy of the reasons for a tax assessment furnished by the Commissioner; composition of the Tax Court under section 83(4) and effect of failure to comply herewith

2009
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
31 March 2009	WJ Fourie Beleggings	Income Tax Act, 1962	Section 81; amount paid to appellant, a hotelier, to compensate for the cancellation of a contract to accommodate a number of people in the hotel for more than two years; such contract not forming part of the appellant’s income producing structure; payment not of a capital nature and subject to tax
29 May 2009	Moresport (Pty) Ltd	Customs and Excise Act, 1964	Failure to disclose a defence contained in a letter in an ex parte application, not fatally defective
22 September 2009	Anglovaal Mining Ltd	Income Tax Act, 1962	Acquisition of shares; whether acquired as capital investment or trading stock; whether computation of appellant’s income tax liability was done in terms of s.22
2 December 2009	Pahad Shipping CC	Customs and Excise Act, 1964	Sections 65 to 67; valuation; determination of transaction value; confirming commission; trade finance facility

2008
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
26 March 2008	Ernst Bester Trust	Income Tax Act, 1962	Section 22; sales of sand; capital or revenue; trading stock deduction; when allowed; SARS practice
27 May 2008	Saleem, A	Customs and Excise Act, 1964	Duty of officer when seizing goods in terms of s.88(1)(c); when justified in absence of books of accounts and supporting documents
2 September 2008	Paper Manufacturers Association of South Africa (PAMSA)	Customs and Excise Act, 1964	Interdict preventing Minister from submitting Bill to Parliament; legality of jurisdiction
27 November 2008	Maguire, RF	Income Tax Act, 1962	Payments in terms of successive agreements in Restraint of Trade made before Act 30 of 2000 operated; whether taxpayer had given up resource in exchange for payments; whether accrual is part of taxpayer’s gross income

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