High Court Tax Cases 2000 to 2013 2013 Trend Finance (Pty) Ltd – HC 8712/2001 CGH – 8 August 2013 Gaertner, PLM and Two Others (incl. Orion Cold Storage) – HC 12632/12 WC – 8 April 2013 Kadodia, ME – HC 6083/2012 KZN – 5 April 2013 Kirsten and Thompson CC t/a Nashua East London – HC 1681/08 NG – 6 March 2013 Terraplas South Africa (Pty) Ltd – HC 71629-2011 NG – 20 February 2013 MTN International (Mauritius) Limited – HC 23203-2011 NG – 31 January 2013 2012 Bosch and McClelland (from Foshini Group Scheme) – HC A94-2012 WC – Davis J – 20 November 2012 Bosch and McClelland (from Foshini Group Scheme) – HC A91-2012 WC – Wagley – 20 November 2012 Beginsel, MB (and Makhuba Logistics) – HC 15080-12 WC – 31 Oct 2012 Metlika Trading Ltd and Ben Nevis Holdings Ltd – HC 24997-2011 NG – 20 July 2012 Zikhulise Cleaning Maintenance and Transport CC – HC 28084-12 NG – 29 May 2012 Aranda Textiles Mills (Pty) Ltd and 74 Others – HC 24038/10 NG – 10 May 2012 Smith Mining Equipment (Pty) Ltd – HC 16254-08 NG – 9 May 2012 Oosthuizen, Marthinus J – HC 71589-2010 NG – 7 May 2012 Apollo Tobacco CC – HC 41881-06 NG – 16 March 2012 2011 Hathurani, Edrees Ahmed – HC 76878-10 NG – 1 April 2011 Enkanini Investments CC t/a Papera Africa – HC 10062-2011 KZN – 26 October 2011 Van Kets, Werner – HC 13446/2011 CTN – 22 November 2011 Trudy Trading CC t.a. Mecca Motors – HC 10066-2011 KZN – 26 Oct 2011 Fastmould Specialist CC – HC A642-2010 WC – 28 July 2011 Mobile Telephone Networks Holdings (Pty) Ltd – HC A5033-10 SG HC – 1 July 2011 Capstone – HC 26078-10 WC and Kluh Investments – HC 8274-11 WC – 22 June 2011 Oceanic Trust Co. Ltd, The – HC 22556-09 WC – 13 June 2011 Nutec Southern Africa (Pty) Ltd – HC 45921-10 NG – 10 June 2011 King, Dave Cunningham – HC 54768-2008 NG – 8 June 2011 Distell Limited – HC 16910-2009 NG – 2 June 2011 Eastern Eagle Home Textile (SA) CC – HC A.677-2008 NG – 25 May 2011 Aquazania (Pty) Limited – HC 29658-2009 NG – 4 May 2011 Rossi, Pitro – HC 34413-10 SG – 22 February 2011 GKD Buismet (Pty) Ltd – HC 3271-10 NG – 15 February 2011 2010 C Drahtseilwerk Saar GmbH v ITAC incl SCAW South Africa – HC 53925/09 NG – 26 November 2010 Saficon Industrial Holdings (Pty) Ltd – HC 59626/2009 NG – 18 November 2010 Bafana Bafana and Others – HC 59460/2009 NG – 29 October 2010 Cadac (Pty) Ltd – HC 30677/04 WITS – 16 September 2010 I-Net Bridge (Pty) Limited – HC 413/07 NG – 15 September 2010 Sikander Trading Company Ltd – HC 7700/2000 KZN – 14 September 2010 Durban North Turf (Pty) Ltd – HC 4355-2008 KZNPMZ – 31 August 2010 West Trucking (Botswana) (Pty) Ltd – HC 33913-07 NG – 27 August 2010 Metlika Trading Limited and Others (incl. DC King) – HC 20827/2002 NG – 5 August 2010 Cassimjee, M – HC 1.4029-77 KZN – 29 July 2010 Davis, Peter – HC 14551-2009 DBNCLD – 1 July 2010 2009 Apollo Tobacco CC – HC 41881/2006 NG – 28 December 2009 Stabilpave (Pty) Ltd – HC 946/2008 NG – 11 December 2009 Labat Africa Limited – HC A206/06 NG – 8 December 2009 Far Eastern Garments Manufacturers (Pty) Ltd – HC 8056/06 KZNPMR – 24 November 2009 Saira Essa Productions CC – HC 9849/2008 NG – 21 September 2009 Grundlingh, JJ – HC A33/2008 BFN – 17 September 2009 Multichoice Africa (Pty) Ltd – HC 6326/2006 NG – 10 September 2009 Diesel Tracker CC – HC AR225/08 KZNPMR – 27 August 2009 Vacation Exchanges International (Pty) Ltd – HC A253/2008 WC – 7 August 2009 Clear Enterprises (Pty) Ltd – HC 35978/07 NG and HC 51504/07 NG – 2 August 2009 Smith Mining Equipment (Pty) Ltd – HC 16254/08 NG – 3 July 2009 KNA Insurance and Investment Brokers (Pty) Ltd (in liquidation) – HC 15330/05 NG – 17 April 2009 Distell Limited (and Stellenbosch Farmers Winery Ltd) – HC A1274/06 NG – 3 April 2009 3M South Africa (Pty) Ltd – HC 5712/2008 NG 16 March 2009 Golden Arrow Bus Services (Pty) Ltd – HC 1277/2009 WC – 17 February 2009 Faynaz Import and Export Enterprises CC – HC 8642/2004 TPD – 12 February 2009 LG Electronics SA (Pty) Ltd – HC 28582/07 TPD 30 January 2009 Golden Arrow Bus Services (Pty) Ltd – HC 1277/2009 CGH – 30 January 2009 2008 AMI Forwarding (Pty) Ltd – HC 1983/2003 DCLD – 3 December 2008 Duro Pressings (Pty) Ltd – HC A1031/2006 TPD – 14 November 2008 Plasmaview Technologies (Pty) Ltd – HC 44029/2007 TPD – 2 October 2008 Fascination Wigs (Pty) Ltd – HC 26368/2007 TPD – 23 September 2008 Wooltru Property Holdings (Pty) Ltd – HC A395/2007 CGH – 7 August 2008 Pahad Shipping CC – HC 2435/2007 WITS – 20 June 2008 Ashwood Trading (Pty) Ltd – HC 32154/2007 WITS – 20 June 2008 L&G Tools and Machinery Distributor Ltd – HC 9145/2007 NPD – 9 June 2008 Shoprite Checkers (Pty) Ltd – HC 1460/2006 CGH – 30 May 2008 Metropolitan Life Limited – HC A232/2007 CGH – 16 May 2008 Pick ‘n Pay Retailers (Pty) Ltd – HC 13354/2007 CGH – 6 May 2008 Volkswagen of South Africa (Pty) Ltd – HC 24201/2007 TPD – 21 April 2008 Gharafory Enterprises CC t/a AG’s Distributors – HC 18911/04 DCLD – 18 April 2008 Roche Products (Pty) Ltd – HC 35986/2006 TPD – 2 April 2008 Moresport (Pty) Ltd – HC 35853/2006 TPD – 25 March 2008 2007 WJ Fourie Beleggings CC – HC A264/2006 OFSPD – 27 September 2007 Degussa Africa (Pty) Ltd – HC 22264/2007 TPD – 20 June 2007 SNT (Pty) Limited – HC 3917/2007 TPD – 3 May 2007 GUD Holdings (Pty) Ltd – HC AR 425/06 NPD – 16 February 2007 Discovery Promotions CC – HC 30459/2002 TPD – 29 January 2007 2006 Faurecia Autoplastics (Pty) Ltd (Previously known as SAI Automotive Autoplastics (Pty) Ltd) – HC 26465/2004 TPD – 8 December 2006 Saleem, A – HC 33101/06 TPD – 31 October 2006 Distell Limited and Stellenbosch Farmers Winery Limited – HC 11883/2004 TPD – 24 October 2006 Quick Step (Pty) Ltd – HC 31143/05 TPD – 22 September 2006 Jazz Cellular CC – HC 2926/2006 CGH – 22 September 2006 Higgo, GH – HC A967/2005 CGH – 18 August 2006 MAY Shaikh t/a Young American – HC 6331/06 DCLD – 3 July 2006 Duro Pressing (Pty) Ltd – HC A21542/2005 TPD – 13 June 2006 May Garments Company (Pty) Ltd – HC 22/2005 ECBIS – 19 April 2006 Baking Tin (Pty) Ltd, The – HC 6067/2005 CGH – 22 March 2006 Marx, RMS – HC A720/05 CGH – 9 March 2006 Telkom SA Limited – HC 1395/2001 TPD – 8 February 2006 CBM Hot X-Press and West Trucking (Botswana) Pty Ltd – HC 3014/2005 SECLD – 30 May 2006 2005 Motion Vehicle Wholesalers – HC 11074/2004 TPD – 26 May 2005 Akharwaray, GH – HC CA&R 253/2003 NC – 18 November 2005 Saxton Trading (Pty) Ltd t/a KDG Auto Export – HC 10104/2005 DCLD – 17 November 2005 Clearing Agents, Receivers & Shippers (CARS) – HC 8612/2005 DCLD – 15 November 2005 Sterling Auto Distributors CC – HC A1796/2004 TPD – 14 October 2005 Progress Office Machines CC – HC 4373/2005 DCLD – 11 October 2005 Savanna Tobacco Company (Pty) Ltd – HC 23708/2005 TPD – 15 August 2005 Zamekile Lulu Mnqayi NO – HC 8365/2003 DCLD – 6 July 2005 Roothman, Frans Edward Prins – HC 29087-2004 TPD – 9 June 2005 Komatsu Southern Africa (Pty) Ltd – HC 7646/2000 DCLD – 22 April 2005 Exclusive Tobacco Products (Pty) Ltd – HC 5918/2004 TPD – 24 March 2005 2004 CBM Hot X-Press and West Trucking (Botswana) (Pty) Ltd – HC 4087/2004 SECLD – 17 December 2004 Danfen Motors CC – HC 27407/2000 WITS – 15 December 2004 Telkom SA Ltd – HC 13975/2001 TPD – 6 December 2004 Morgan Brent Marketing CC – HC 17313/2003 TPD – 26 November 2004 Desmonds Clearing and Forwarding Agents CC – HC 7839/2003 DCLD – 30 June 2004 2003 Formalito (Edms) Bpk – HC 30523/2002 TPD – 17 June 2003 Shoprite-Checkers (Pty) Ltd – HC 9251/2003 CGH and HC 9444/2003 CGH – 29 December 2003 Lever Ponds (Pty) Ltd – HC A35/2002 TPD – 3 December 2003 Sterling Auto Distributors CC – HC 19300/2003 TPD – 26 September 2003 Nashua Ltd – HC 25447/2002 TPD – 12 September 2003 TFN Diamond Cutting Works (Pty) Ltd – HC 28719/2001 TPD – 5 June 2003 Hella South Africa (Pty) Ltd – HC 7743/2002 TPD – 4 April 2003 Trend Finance (Pty) Ltd – HC 8712/2001 CGH – 16 January 2003 2002 Pitje, GA, Estate Late – HC A3077/02 WITS – 27/11/2002 Wilcox Sweets (Pty) Ltd (subsidiary of Warner Lambert) – HC A916/01 CGH – 20 August 2002 Welch, RF, Estate Late – HC A803/2001 CGH – 20 August 2002 Akharwaray, GH – HC NC – 12 August 2002 Kotze, JF – HC A447/2001 CGH – 8 August 2002 Osman Tayob and 10 Others – HC 29175/97 TPD – 27 June 2002 MEGS Investments (Edms) Bpk and Another – HC 96/2001 OFSPD – 13 June 2002 Unilever South Africa (Pty) Ltd – HC 33367/98 TPD – 7 June 2002 King, DC – HC 12508/2002 TPD – 16 May 2002 Heron Heights CC – HC 590/2001 ECPLZ – 15 May 2002 RC Drilling (Pty) Ltd – HC 18184/2000 WITS – 10 May 2002 Feruccio Ferucci & 13 Others – HC 67627/2001 CGH and HC 6958/2001 CGH – 12 April 2002 Kajadas Cosmetics (Pty) Ltd – HC A846/2001 TPD – 22 March 2002 Tata Industrial Corporation (SA) (Pty) Ltd – HC 34462/97 WITS – 18 March 2002 Wyner, CM – HC 291/2001 CGH – 8 March 2002 Ben Nevis Holdings Ltd and Others – HC 2486/2002 TPD – 17 February 2002 Payen Components South Africa Ltd – HC 6241/2001 TPD – 10 January 2002 2001 AM Moolla Group Limited and Others – HC 10030/2001 TPD – 17 October 2001 Engineered Linings (Pty) Ltd – HC 3587/2000 NPD – 5 September 2001 Delta Motor Corporation (Pty) Ltd – HC 18044/2000 TPD – 29 May 2001 International Travel Shops Africa (Pty) Ltd – HC 16122/98 TPD and HC 17536/99 TPD – 15 March 2001 First National Bank of SA Ltd t/a Wesbank – HC 825/99 CGH – 2 March 2001 2000 Rhone-Poulenc Agrichem SA (Pty) Ltd – HC 6589/98 TPD – 13 December 2000 De Beers Marine (Pty) Ltd – HC 17663/98 CGH – 6 December 2000 Heritage Collection, The (Pty) Ltd – HC 11185/99 CGH – 23 October 2000 Engen Petroleum Ltd and Three Others – HC 8816/96 TPD – 13 October 2000 Marble Vervoer – HC A1028/99 TPD – 30 August 2000 Stoner, Jonathan Paul – HC 13/2000 CGH – 20 July 2000 East Coast Shipping (Pty) Ltd – HC 7036/98 DCLD and HC 7632/98 DCLD – 4 July 2000 Henbase 3392 (Pty) Ltd – HC 10415/2000 TPD – 13 June 2000