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Africa Cash & Carry (Pty) Ltd v The Commissioner for the South African Revenue Service (783/18)     13

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Trustees of the CC Share Trust v Commissioner for the South African Revenue Service (38211/21)	[2023] ZAGPPHC 597	North Gauteng High Court, Pretoria	South Africa	24 Jul 2023	SAFLII
Computer Users Council of South Africa Holdings CC v City of Johannesburg (3603/2013)	[2023] ZAGPJHC 805	South Gauteng High Court, Johannesburg	South Africa	20 Jul 2023	SAFLII
LawCite Diageo SA (Pty) Ltd v Commissioner of the South African Revenue Services (A223/2021)	[2023] ZAGPPHC 508	North Gauteng High Court, Pretoria	South Africa	5 Jul 2023	SAFLII
Taxpayer RPC v Commissioner for the South African Revenue Service (VAT 1373 & 13862)	[2023] ZATC 9	South Africa Tax Court	South Africa	3 Jul 2023	SAFLII
Freedom Under Law v Judicial Service Commission (550/2022)	[2023] ZASCA 103	Supreme Court of Appeal of South Africa	South Africa	22 Jun 2023	SAFLII
Spangenberg v Engelbrecht	[2023] ZASCA 100	Supreme Court of Appeal of South Africa	South Africa	14 Jun 2023	SAFLII
LawCite Marais NO v Marais (A321/2021)	[2023] ZAGPPHC 454	North Gauteng High Court, Pretoria	South Africa	14 Jun 2023	SAFLII
LawCite Marais NO v Marais	[2023] ZAGPPHC 988	North Gauteng High Court, Pretoria	South Africa	14 Jun 2023	SAFLII
LawCite Marais NO v Marais	[2023] ZAGPPHC 987	North Gauteng High Court, Pretoria	South Africa	14 Jun 2023	SAFLII
FirstRand Bank Ltd v Tshabalala (2021/46586; 2021/46585)	[2023] ZAGPJHC 674	South Gauteng High Court, Johannesburg	South Africa	9 Jun 2023	SAFLII
Cream Magenta 98 (Pty) Ltd v Grindrod Bank Ltd (2022/6023; 2022/14299; 2022/14300)	[2023] ZAGPJHC 682	South Gauteng High Court, Johannesburg	South Africa	6 Jun 2023	SAFLII
Lion Match Co (Pty) Ltd v Commissioner For The South African Revenue Service (A 202/2020; IT 13950)	[2023] ZAGPPHC 384	North Gauteng High Court, Pretoria	South Africa	29 May 2023	SAFLII
Commissioner for the South African Revenue Service v Nyhonyha	[2023] ZASCA 69	Supreme Court of Appeal of South Africa	South Africa	18 May 2023	SAFLII		2
Tourvest Travel Services v Department Of Treasury, Free State Province (2624/2020)	[2023] ZAFSHC 134	High Court of South Africa - Free State Division	South Africa	3 May 2023	SAFLII
Kamupungu v Road Accident Fund; Madubela v Road Accident Fund (1795/2020;1792/2021) [2023] ZAECMKHC 37	[2023] 3 All SA 176		South Africa	24 Mar 2023	SAFLII
Commissioner for the South African Revenue Service v Rappa Resources (Pty) Ltd (1205/2021)	[2023] ZASCA 28	Supreme Court of Appeal of South Africa	South Africa	24 Mar 2023	SAFLII		1
In Smith NO v Master of the High Court, Free State Division, Bloemfontein	[2023] ZASCA 21	Supreme Court of Appeal of South Africa	South Africa	8 Mar 2023	SAFLII		1
Isibonelo Property Services (Pty) Ltd v Uchemek World Cargo Link Freight CC (55408/2021)	[2023] ZAGPJHC 156	South Gauteng High Court, Johannesburg	South Africa	17 Feb 2023	SAFLII
LawCite Sokomani v African National Congress (EL531/2020)	[2023] ZAECELLC 2		South Africa	3 Feb 2023	SAFLII
S v Zuma (CCD 30/2018p)	[2023] ZAKZPHC 10; 2023 1 SACR 621	Kwazulu-Natal High Court, Pietermaritzburg	South Africa	30 Jan 2023	SAFLII
Land and Agricultural Development Bank of South Africa v Dinala Africa (PTY) LTD (62512/2020)	[2023] ZAGPPHC 32	North Gauteng High Court, Pretoria	South Africa	18 Jan 2023	SAFLII
Taxpayer S v Commissioner for the South African Revenue Service (IT 45997)	[2022] ZATC 12	South Africa Tax Court	South Africa	29 Dec 2022	SAFLII
Francis Transport and Plant Hire CC v Smart Civil Construction (Pty) Ltd (17090/2018)	[2022] ZAGPJHC 1022	South Gauteng High Court, Johannesburg	South Africa	28 Dec 2022	SAFLII
CNS v Sam (6239/2021; 17234/21)	[2022] ZAWCHC 273	High Court of South Africa - Western Cape Division	South Africa	8 Dec 2022	SAFLII
LawCite Taxpayer B v Commissioner for the South African Revenue Service (IT45710)	[2022] ZATC 10	South Africa Tax Court	South Africa	29 Nov 2022	SAFLII
Mineral Sands Resources (Pty) Ltd v Reddell (CCT 66/21)	[2022] ZACC 37	Constitutional Court of South Africa	South Africa	14 Nov 2022	SAFLII		4
Evergrand Trading (Pty) Ltd v South Africa Reserve Bank (54068/2020)	[2022] ZAGPPHC 739	North Gauteng High Court, Pretoria	South Africa	3 Oct 2022	SAFLII		2
Land and Agricultural Development Bank of South Africa v Phosfert Trading (PTY) Ltd (28966/2020)	[2022] ZAGPJHC 697	South Gauteng High Court, Johannesburg	South Africa	15 Sep 2022	SAFLII
Forge Packaging (Pty) Ltd v The Commissioner for the South African Revenue Service (21634/2021)	[2022] ZAWCHC 163	High Court of South Africa - Western Cape Division	South Africa	26 Aug 2022	SAFLII
Frey's Food Brands (Pty) Ltd v Minister of Trade and Industry (71808/18)	[2022] ZAGPPHC 623	North Gauteng High Court, Pretoria	South Africa	18 Aug 2022	SAFLII
NUM obo Mlotshwa and 57 Others v Reitspruit Crushers and Construction (PTY) Ltd (J 820/22)	[2022] ZALCJHB 194		South Africa	26 Jul 2022	SAFLII
Surrogacy Advisory Group v Minister of Health (50683/2020)	[2022] ZAGPPHC 558; 2023 1 SA 241; [2022] 4 All SA 187	North Gauteng High Court, Pretoria	South Africa	19 Jul 2022	SAFLII
Marais v Westline Aviation (Pty) Ltd (1993/2021)	[2022] ZAFSHC 102	High Court of South Africa - Free State Division	South Africa	30 May 2022	SAFLII
Marais v Westline Aviation (PTY) Ltd W193/2021	[2022] ZAFSHC 144	High Court of South Africa - Free State Division	South Africa	30 May 2022	SAFLII		1
Lutchman N O v African Global Holdings (Pty) Ltd	[2022] ZASCA 66; 2022 4 SA 529; [2022] 3 All SA 35	Supreme Court of Appeal of South Africa	South Africa	10 May 2022	SAFLII		6
Voko v Road Accident Fund (06/2022)	[2022] ZAECGHC 33	Eastern Cape High Court, Grahamstown	South Africa	29 Mar 2022	SAFLII		1
Anglogold Ashanti Ltd v Moloko (J 1199/20)	[2022] ZALCJHB 64		South Africa	9 Mar 2022	SAFLII
Land and Agricultural Development Bank of South Africa v Winsbeslis Vyf (Pty) Ltd (28604/21)	[2022] ZAGPPHC 117	North Gauteng High Court, Pretoria	South Africa	16 Feb 2022	SAFLII		1
Forum De Monitoria Do Orcamento v Chang (40441/2021)	[2021] ZAGPJHC 808; [2022] 2 All SA 157	South Gauteng High Court, Johannesburg	South Africa	7 Dec 2021	SAFLII		1
Steinhoff International Holdings Pty Ltd v Jooste (16919/2020)	[2021] ZAWCHC 222	High Court of South Africa - Western Cape Division	South Africa	27 Oct 2021	SAFLII		2
Traxys Africa Holdings Ltd v Westbrook Resources Ltd (509/2020)	[2021] ZASCA 122	Supreme Court of Appeal of South Africa	South Africa	23 Sep 2021	SAFLII		1
TE Connectivity Solutions GMBH v TIS Invest (Pty) Ltd (2019/28318)	[2021] ZAGPJHC 415	South Gauteng High Court, Johannesburg	South Africa	10 Sep 2021	SAFLII
LawCite Black Mountain Mining (Pty) Ltd v Commissioner for the South African Revenue Services (A78/2021)	[2021] ZAGPJHC 800	South Gauteng High Court, Johannesburg	South Africa	7 Sep 2021	SAFLII
Moyo v Old Mutual Ltd (34004/2019)	[2021] ZAGPJHC 665	South Gauteng High Court, Johannesburg	South Africa	23 Aug 2021	SAFLII
Free State Development Corporation v Commissioner for the South African Revenue Service (VAT 1999)	[2021] ZAFSHC 336	High Court of South Africa - Free State Division	South Africa	19 Aug 2021	SAFLII
Qwelane v South African Human Rights Commission (CCT 13/20)	[2021] ZACC 22	Constitutional Court of South Africa	South Africa	31 Jul 2021	SAFLII		9
LawCite Pillay v Personify Investments (Pty) Ltd (D5093/2020; D5094/2020; D5095/2020; D5622/2020; D5623/2020; D5624/2020; D3036/2021)	[2021] ZAKZDHC 41	Kwazulu-Natal High Court, Durban	South Africa - Kwazulu-Natal High Court, Durban	29 Jun 2021	SAFLII		1
Watson NO v Ngonyama (453/2020)	[2021] ZASCA 74; 2021 5 SA 559; [2021] 3 All SA 412	Supreme Court of Appeal of South Africa	South Africa	9 Jun 2021	SAFLII		9
ATLAS COPCO Compressor Technique v Nugen Technologies (Pty) Ltd (17889/2019)	[2021] ZAGPJHC 371	South Gauteng High Court, Johannesburg	South Africa	27 May 2021	SAFLII
Oakbay Investments (Pty) Ltd v Tegeta Exploration and Resources (Pty) Ltd (1274/2019)	[2021] ZASCA 59	Supreme Court of Appeal of South Africa	South Africa	21 May 2021	SAFLII
Voigt No v Egh Ip (Pty) Ltd (1076/2021)	[2021] ZAECGHC 40	Eastern Cape High Court, Grahamstown	South Africa	4 May 2021	SAFLII
B v Commissioner for the South African Revenue Service (13395)	[2021] ZATC 5	South Africa Tax Court	South Africa	23 Apr 2021	SAFLII
LawCite Prime Instrumentation CC v Modise (UM263/2020)	[2021] ZANWHC 40	High Court of South Africa - North-West Division	South Africa	9 Apr 2021	SAFLII
ABC Mining (Pty) Ltd v Commissioner for the South African Revenue Service (IT 24606)	[2021] ZATC 12	South Africa Tax Court	South Africa	25 Feb 2021	SAFLII
S v Mudenda (CA & R 04/2021)	[2021] ZAECGHC 5	Eastern Cape High Court, Grahamstown	South Africa	12 Jan 2021	SAFLII		1
Knoop NNO v Gupta (Tayob Intervening) (116/2020)	[2020] ZASCA 163; 2021 3 SA 88; [2021] 1 All SA 726	Supreme Court of Appeal of South Africa	South Africa	9 Dec 2020	SAFLII		16
Knoop NNO v Gupta (Tayob Intervening) (115/2020)	[2020] ZASCA 149; 2021 3 SA 135; [2021] 1 All SA 17	Supreme Court of Appeal of South Africa	South Africa	19 Nov 2020	SAFLII		20
Van der Merwe v Empedocles	[2020] ZAGPJHC 282	South Gauteng High Court, Johannesburg	South Africa	9 Nov 2020	SAFLII
Minister of State Security v Public Protector (48521/19)	[2020] ZAGPPHC 622	North Gauteng High Court, Pretoria	South Africa	6 Nov 2020	SAFLII
Minister of State Security v Public Protector (48521/19)	[2020] ZAGPPHC 591	North Gauteng High Court, Pretoria	South Africa	29 Oct 2020	SAFLII
Integrity Forensic Solutions CC v Amajuba District Municipality (5677/2018P)	[2020] ZAKZPHC 67	Kwazulu-Natal High Court, Pietermaritzburg	South Africa	16 Sep 2020	SAFLII
Du Toit v Mangaung Metro Municipality (155/2020)	[2020] ZAFSHC 161	High Court of South Africa - Free State Division	South Africa	10 Sep 2020	SAFLII
African Global Holdings (Pty) Ltd v Lutchman	[2020] ZAGPJHC 196	South Gauteng High Court, Johannesburg	South Africa	24 Aug 2020	SAFLII		1
KBV Group (Pty) Ltd v Univest Mining Group (Pty) Ltd (23648/2020)	[2020] ZAGPPHC 244	North Gauteng High Court, Pretoria	South Africa	23 Jun 2020	SAFLII
Hoek (Pty) Ltd v Frantz (LCC122/2009)	[2020] ZALCC 26	Land Claims Court of South Africa	South Africa	15 Jun 2020	SAFLII
D v Commissioner for the South African Revenue Service (24720)	[2020] ZATC 22	South Africa Tax Court	South Africa	27 May 2020	SAFLII
Thomson & De Kock Construction Co (Pty) Ltd v Terblanche	[2020] ZAWCHC 55	High Court of South Africa - Western Cape Division	South Africa	19 May 2020	SAFLII
Standard Bank of South Ltd Dankie Beleggings (Pty) Ltd (20201/2019)	[2020] ZAGPPHC 150	North Gauteng High Court, Pretoria	South Africa	15 May 2020	SAFLII
Van Zyl & Another v Off the Shelf Investments Seventy Eight (Pty) Ltd (1323/2018)	[2019] ZASCA 175	Supreme Court of Appeal of South Africa	South Africa	2 Dec 2019	SAFLII		1
MMI Group Ltd v Haywood	[2019] ZAGPPHC 564	North Gauteng High Court, Pretoria	South Africa	28 Nov 2019	SAFLII
A T v Minister of Home Affairs (33524/2014)	[2019] ZAGPJHC 485	South Gauteng High Court, Johannesburg	South Africa	27 Nov 2019	SAFLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Constitutionality of the National Health Insurance Bill: The Treatment of Asylum Seekers" PER / PELJ 2022 (25)	[2022] PER 73	Moyo PT; Botha J and Govindjee A	South Africa	circa 2022	SAFLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Twine v Naidoo	[2017] ZAGPJHC 288; [2018] 1All SA 297; [2018] 1 All SA 297	South Gauteng High Court, Johannesburg	South Africa	16 Oct 2017	SAFLII		24
Avenant v Commissioner for the South African Revenue Service (367/2015)	[2016] ZASCA 90	Supreme Court of Appeal of South Africa	South Africa	1 Jun 2016	SAFLII		1
Commissioner for the South African Revenue Service v Stepney Investments (20192/14)	[2015] ZASCA 138; 2016 2 SA 608; [2016] 1 All SA 1	Supreme Court of Appeal of South Africa	South Africa	30 Sep 2015	SAFLII		5
Commissioner South African Revenue Services v Pretoria East Motors (Pty) Ltd	[2014] ZASCA 91; 2014 5 SA 231; [2014] 3 All SA 266	Supreme Court of Appeal of South Africa	South Africa	12 Jun 2014	SAFLII		16
National Society for the Prevention of Cruelty to Animals v Minister of Agriculture, Forestry and Fisheries (CCT 120/12)	[2013] ZACC 26; 2013 5 SA 571	Constitutional Court of South Africa	South Africa	11 Jul 2013	SAFLII		8
Retail Motor Industry Organisation v Minister of Water and Environmental Affairs	[2013] ZASCA 70; 2014 3 SA 251; [2013] 3 All SA 435	Supreme Court of Appeal of South Africa	South Africa	23 May 2013	SAFLII		21
Road Accident Fund v Mdeyide	[2012] ZACC 18	Constitutional Court of South Africa	South Africa	circa 2012	SAFLII		289
Mokoena v Commissioner for South African Revenue Service (05/20445)	[2010] ZAGPJHC 79; 2011 2 SA 556	South Gauteng High Court, Johannesburg	South Africa	31 Aug 2010	SAFLII		5
Head of the Western Cape, Education Department v Governing Body of the Point High School (584/07)	[2008] ZASCA 48; 2008 5 SA 18; [2008] 3 All SA 35	Supreme Court of Appeal of South Africa	South Africa	31 Mar 2008	SAFLII		12
Rustenburg Platinum Mines Ltd (Rustenburg Section) v Commission for Conciliation, Mediation and Arbitration	[2006] ZASCA 175; 2007 1 SA 576; [2006] 11 BLLR 1021; [2007] 1 All SA 164	Supreme Court of Appeal of South Africa	South Africa	26 Sep 2006	SAFLII		90
2006 2 SA 191	2006 2 SA 191		South Africa	circa 2006	LexisNexis		19
Oudekraal Estates (Pty) Ltd v City of Cape Town	[2004] ZASCA 48; 2004 6 SA 222; [2004] 3 All SA 1	Supreme Court of Appeal of South Africa	South Africa	28 May 2004	SAFLII		644
Bato Star Fishing (Pty) Ltd v Minister of Environmental Affairs & others	[2004] ZACC 15; 2004 4 SA 490	Constitutional Court of South Africa	South Africa	12 Mar 2004	SAFLII		721
Bel Porto School Governing Body v Premier, Western Cape	[2002] ZACC 2; 2002 3 SA 265	Constitutional Court of South Africa	South Africa	21 Feb 2002	SAFLII		129
Michael v Linksfield Park Clinic (Pty) Ltd	[2001] ZASCA 12; 2001 3 SA 1188; [2002] 1 All SA 384	Supreme Court of Appeal of South Africa	South Africa	13 Mar 2001	SAFLII		226
Carlson Investments Share Block (Pty) Ltd v Commissioner, SARS	2001 3 SA 210		South Africa	circa 2001	LexisNexis		10
Arepee Industries Ltd v Commissioner for Inland Revenue	1993 2 SA 216		South Africa	circa 1993	LexisNexis		4
Director of Hospital Services v Mistry	1979 1 SA 626		South Africa	circa 1979	LexisNexis		152
Secretary for Inland Revenue v Eaton Hall (Pty) Ltd	1975 4 SA 953		South Africa	circa 1975	LexisNexis		2
Associated Provincial Picture Houses Ltd v Wednesbury Corporation	[1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 1947	BAILII		3931
Irvin and Johnson (SA) Ltd v Commissioner for Inland Revenue	[1946] AD 483			circa 1946			9
Rand Ropes (Pty) Ltd v Commissioner for Inland Revenue	[1944] AD 142			circa 1944			11
Shill v Milner	[1937] AD 101			circa 1937			115
Bailey v Commissioner for Inland Revenue	[1933] AD 204			circa 1933			12
Johannesburg Consolidated Investment Co v Johannesburg Town Council	1903 TS 111		South Africa - Transvaal	circa 1903			99
1869 75 Satc 329	1869 75 SATC 329		South Africa	circa 2007			2