High Court Tax Cases 2006

2006 ​ ​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​8 February 2006 ​Telkom SA Ltd ​Customs and Excise Act, 1964 ​Tariff determination; s.47(9); electrical machines and apparatus
​9 March 2006 RMS Marx NO ​Income Tax Act, 1962 and General Law Amendment Act, 1956 ​ Sections 56 and 62 (Income Tax) and s.5 (General Law); donations tax; meaning of ‘vested right’ and of ‘executory contract of donation’
​22 March 2006 The Baking Tin (Pty) Ltd ​​Customs and Excise Act, 1964 ​Tariff determination; s.47(9); intention of importer; anti-dumping duty
​19 April 2006 ​May Garments Company (Pty) Ltd ​​Customs and Excise Act, 1964 ​Setting aside of voluntary liquidation; statutory lien; s.114
​30 May 2006 ​CBM Hot X-Press and West Trucking (Botswana) Pty Ltd ​​Customs and Excise Act, 1964 ​Second-hand vehicles; SACU Agreement
​13 June 2006 ​Duro Pressing (Pty) Ltd ​​Customs and Excise Act, 1964 ​Tariff determination; flat garage door sections
​3 July 2006 Mohammed Amin Yusuf Shaikh t/a Young American ​​Customs and Excise Act, 1964 and Value-Added Tax Act, 1991 ​Appointment of agent; s.114A (Customs and Excise); s.13(6)(VAT)
​18 August 2006 GH Higgo ​Income Tax Act, 1962 ​Application for condonation; whether ‘management fees’ are allowed as deductions
​22 September 2006 ​Jazz Cellular CC ​Customs and Excise Act, 1964 ​Counterfeit goods; seized; refurbished or second-hand telephones; s.113A
​22 September 2006 ​Quick Step (Pty) Ltd ​Customs and Excise Act, 1964 ​Removal of cigarettes for export not allowed
​24 October 2006 ​Distell Limited ​Customs and Excise Act, 1964 ​Tariff determination; non-alcoholic beverages; double tax; refunds; s.96
​31 October 2006 ​A Saleem ​Customs and Excise Act, 1964 ​Detention, sealing and seizure of goods regarded as liable to forfeiture; sections 4, 101 and 102
​8 December 2006 Faurecia Autoplastics (Pty) Ltd (previously known as SAI Automotive Autoplastics (Pty) Ltd) ​Customs and Excise Act, 1964 ​Tariff determination; s.47(9); lignoflex mats

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