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