High Court Tax Cases 2010

2010 ​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​1 July 2010 ​Peter Davis ​Income Tax Act, 1962 ​Sections 91(1)(b) and 99; collection procedure; pension and provident funds
​29 July 2010 ​M Cassimjee ​​Customs and Excise Act, 1964 ​Liens in terms of s.114; seizure of tankers used for carriage of fuel; claim-in-reconvention on rebate of duty in diesel oil
​5 August 2010 Metlika Trading Limited and Others ​​Income Tax Act, 1962 ​Authenticity of documents; transfer of assets; liability for income tax
​27 August 2010 ​West Trucking (Botswana) (Pty) Ltd ​​Customs and Excise Act, 1964 Res judicata / estoppels; seizure; s.96; Also refer to s.3 of the Institution of Legal proceedings against certain Organs of State Act, 2000
​31 August 2010 ​Durban North Turf (Pty) Ltd ​​Customs and Excise Act, 1964 ​Tariff determination; TH5703.30, artificial grass used on hockey fields
​14 September 2010 ​Sikander Trading Company Ltd ​​Customs and Excise Act, 1964 ​Section 93; second-hand vehicles; seizure
​15 September 2010 ​I-Net Bridge (Pty) Limited ​Income Tax Act, 1962 ​Section 11(a); licence fee; deduction for expenditure incurred; whether of a capital or revenue nature
​16 September 2010 Cadac (Pty) Ltd ​​Customs and Excise Act, 1964 ​Counterfeit goods; registered trade marks
​29 October 2010 Bafana Bafana and Others ​​Customs and Excise Act, 1964 Detention of gambling machines; sections 4 and 102​
​18 November 2010 Saficon Industrial Holdings (Pty) Ltd ​​Customs and Excise Act, 1964 Tariff determination; s.47; Notes A and B of the Explanatory Notes to TH84.27; dispute on classification of a truck
​26 November 2010 ​C Drahtseilwerk Saar GmbH ​Customs and Excise Act, 1964 ​Schedule No. 2; anti-dumping duties