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