High Court: 2025–2023

Customs and Excise Act, 1964

Excise duty: the classification or the interpretation of the TH of the goods, that is, of the PVC panels; whether the PVC Panels were “cellular” in ‘design and structure’ as contended by the respondent and as upheld by the court a quo, thus falling under TH 3921.12, or, whether the PVC used to produce the panels, although appearing to be externally ‘cellular in construction’, were not necessarily “cellular” as contended by the Commissioner, thus falling under TH 39.16; whether the evidence of Professor John, which the appellant (the Commissioner) relied on, was admissible.

Companies Act, 1973

Tax Administration Act, 2011

Income Tax Act, 1962

Liquidation and Tax – Inability to pay debts: Whether the applicant made out a
case for the liquidation of the respondent

Companies Act, 2008 

Income Tax Act, 1962

Tax Administration Act, 2011

Business rescue: Whether the Commissioner for the South African Revenue Service (SARS) can set-off a tax liability of a company against the VAT refunds due to the company in
circumstances where the tax liability concerns a period prior to the company entering into business rescue, but was only determined after the company had already entered into business rescue

Income Tax Act, 1962

Tax Administration Act, 2011

Tax Law and Evidence: Depreciation allowance, finance charges, understatement penalty 

Tax Administration Act, 2011

Understatement penalty: Whether the Tax Court, having found that SARS had failed to establish that the taxpayer’s understatement of its taxable income resulted from a failure to take reasonable care completing its return, was nonetheless entitled to impose a 25% penalty, SARS having failed to plead a case for the imposition of a penalty on any ground other than the one it failed to prove.

Tax Administration Act, 2011

Procedure: Whether or not the provisional order against some of the respondents should be made final.