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Commissioner, South African Revenue Service v Komatsu Southern Africa (Pty) Ltd   flag  18

[2006] ZASCA 156; 2007 2 SA 157; [2007] 4 All SA 1094
Supreme Court of Appeal of South Africa
South Africa
26th September, 2006

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
L G Electronics SA (Pty Ltd v Commissioner for the South African Revenue Service [2009] ZAGPHC 12 High Court of South Africa - Gauteng Division South Africa 30 Jan 2009 SAFLII flag 1
LawCite Commissioner for the South African Revenue Service v Duro Pressings (Proprietary) Ltd (A1031/06) [2008] ZAGPHC 345 High Court of South Africa - Gauteng Division South Africa 14 Nov 2008 SAFLII flag
Toneleria Nacional RSA (Pty) Ltd v Commissioner, South African Revenue Service (1042/2018) [2020] ZAWCHC 29; 2021 2 SA 297; [2020] 3 All SA 281 High Court of South Africa - Western Cape Division South Africa 30 Apr 2020 SAFLII flag 1
LawCite Promed Technologies (Pty) Ltd v Commissioner for the South African Revenue Services (Customs and Excise) (D806/22) [2023] ZAKZDHC 27 Kwazulu-Natal High Court, Durban South Africa - Kwazulu-Natal High Court, Durban 26 May 2023 SAFLII flag
Durban NorthTurf (Pty) Ltd v Commissioner of the South African Revenue Services (4355/2008) [2010] ZAKZPHC 45; 2011 2 SA 347; [2011] 1 All SA 525 Kwazulu-Natal High Court, Pietermaritzburg South Africa 31 Aug 2010 SAFLII flag 3
Samsung Electronics SA (Pty) Ltd v Commissioner for the South Africa Revenue Service (2018/68900) [2021] ZAGPPHC 130 North Gauteng High Court, Pretoria South Africa 18 Mar 2021 SAFLII flag
HMT Projects (Pty) Ltd v Commissioner South African Revenue Service (7215/2018) [2020] ZAGPPHC 143 North Gauteng High Court, Pretoria South Africa 14 Apr 2020 SAFLII flag
Flordis South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (61689/2015) [2019] ZAGPPHC 546 North Gauteng High Court, Pretoria South Africa 17 Oct 2019 SAFLII flag
Aquazania (Pty) Ltd v Commissioner South African Revenue Services (29658/09) [2011] ZAGPPHC 67 North Gauteng High Court, Pretoria South Africa 4 May 2011 SAFLII flag
Smith Mining equipment (Pty) Ltd v Commissioner: South African Revenue Service (16254/08) [2009] ZAGPPHC 258 North Gauteng High Court, Pretoria South Africa 3 Jul 2009 SAFLII flag
BCE Food Service Equipment (Pty) Ltd v Commissioner for the South African Revenue Service (27898/2015) [2017] ZAGPJHC 243 South Gauteng High Court, Johannesburg South Africa 12 Sep 2017 SAFLII flag 4
Samsung Electronics SA (Pty) Ltd v The Commissioner for the South African Revenue Service (764/2021) [2022] ZASCA 126; 85 SATC 24 Supreme Court of Appeal of South Africa South Africa 28 Sep 2022 SAFLII flag 1
Commissioner for the South African Revenue Services v South African Breweries (Pty) Ltd [2018] ZASCA 101 Supreme Court of Appeal of South Africa South Africa 27 Jun 2018 SAFLII flag 4
Commissioner, South African Revenue Services v MultiChoice Africa (Pty) Ltd (218/10) [2011] ZASCA 41 Supreme Court of Appeal of South Africa South Africa 29 Mar 2011 SAFLII flag 2
Commissioner for the South African Revenue Services v LG Electronics SA (Pty) Ltd [2010] ZASCA 79 Supreme Court of Appeal of South Africa South Africa 28 May 2010 SAFLII flag 3
Commissioner for the South African Revenue Services v Fascination Wigs (Pty) Ltd (204/09) [2010] ZASCA 6; [2010] 3 All SA 129 Supreme Court of Appeal of South Africa South Africa 4 Mar 2010 SAFLII flag 1
Commissioner, South African Revenue Service v The Baking Tin (Pty) Ltd [2007] ZASCA 100; 2007 6 SA 545; [2007] 4 All SA 1352 Supreme Court of Appeal of South Africa South Africa 14 Sep 2007 SAFLII flag 13
Commissioner for the South African Revenue Services v LG Electronics SA (Pty) Ltd 2012 5 SA 439 South Africa 28 May 2010 SAFLII flag 2

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
International Business Machines SA (Pty) Ltd v Commissioner for Customs and Excise [1985] ZASCA 87; 1985 4 SA 852; [1985] 2 All SA 596 Supreme Court of Appeal of South Africa South Africa 19 Sep 1985 SAFLII flag 41
Autoware (Pty) Ltd v Secretary for Customs & Excise 1975 4 SA 318 South Africa circa 1975 LexisNexis flag 9
Commissioner for the South African Revenue Services v LG Electronics SA (Pty) Ltd 2012 5 SA 439 South Africa 28 May 2010 SAFLII flag 2
Secretary for Customs and Excise v Thomas Barlow & Sons Ltd 1970 2 SA 660; 32 SATC 101 South Africa circa 1970 LexisNexis flag 34
National Screenprint (Pty) Ltd v Minister of Finance 1978 3 SA 501 South Africa circa 1978 LexisNexis flag 5
African Oxygen Ltd v Secretary for Customs & Excise 1969 3 SA 391 South Africa circa 1969 LexisNexis flag 7
Heritage Collection (Pty) Ltd v Commissioner, South African Revenue Service 2002 6 SA 15 South Africa circa 2002 LexisNexis flag 8

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