International Business Machines SA (Pty) Ltd v Commissioner for Customs and Excise 40

[1985] ZASCA 87; 1985 4 SA 852; [1985] 2 All SA 596

Supreme Court of Appeal of South Africa

South Africa

19th September, 1985

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
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
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
Sava Di Bella Bathroom Accessories CC t/a Prima Bella Bathroom Accessories v Commissioner for the South African Revenue Service (65155/2011)	[2021] ZAGPPHC 640	North Gauteng High Court, Pretoria	South Africa	29 Sep 2021	SAFLII
Commissioner for the South African Revenue Service v Toneleria Nacional RSA (Pty) Ltd (445/2020)	[2021] ZASCA 65; 2021 5 SA 68; [2021] 3 All SA 299; 83 SATC 42	Supreme Court of Appeal of South Africa	South Africa	1 Jun 2021	SAFLII	2
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
MTN Service Provider (Pty) Ltd v Belet Industries CC t/a Belet Cellular	[2021] ZASCA 7; 2021 JOL 49370	Supreme Court of Appeal of South Africa	South Africa	15 Jan 2021	SAFLII	1
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	1
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
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
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	4
CSARS v Daikin Air Conditioning	[2018] ZASCA 66; 80 SATC 33	Supreme Court of Appeal of South Africa	South Africa	25 May 2018	SAFLII	7
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	4
Commissioner for the South African Revenue Service v Coltrade International CC (54/2015)	[2016] ZASCA 53	Supreme Court of Appeal of South Africa	South Africa	1 Apr 2016	SAFLII	2
Thuthungani Contractors (Pty) Ltd v Commissioner of South African Revenue Service (13812 / 2014)	[2016] ZAKZPHC 33	Kwazulu-Natal High Court, Pietermaritzburg	South Africa	17 Feb 2016	SAFLII
Van Driel Boerdery Vennootskap 2004 t/a Die Groene Oase v Commissioner South African Revenue Service (1901/2015)	[2016] ZAWCHC 1	High Court of South Africa - Western Cape Division	South Africa	5 Jan 2016	SAFLII
Masstores (Pty) Ltd v Pick n Pay Retailers (Pty) Ltd (20711/14)	[2015] ZASCA 164; 2016 2 SA 586; [2016] 2 All SA 351	Supreme Court of Appeal of South Africa	South Africa	25 Nov 2015	SAFLII	21
Coltrade International CC v Commissioner For The South African Revenue Service (45213/2013)	[2014] ZAGPPHC 697	North Gauteng High Court, Pretoria	South Africa	12 Sep 2014	SAFLII
Commissioner For The South African Revenue Service v Terreplas South Africa (Pty) Ltd (375/2013)	[2014] ZASCA 69; [2014] 3 All SA 11	Supreme Court of Appeal of South Africa	South Africa	23 May 2014	SAFLII	3
Smith Mining Equipment (Pty) Ltd v The Commissioner South African Revenue Service	[2013] ZASCA 145	Supreme Court of Appeal of South Africa	South Africa	1 Oct 2013	SAFLII	4
Birkholtz v Transport Pension Fund (16554/2000)	[2012] ZAGPJHC 129	South Gauteng High Court, Johannesburg	South Africa	22 Jun 2012	SAFLII
Distell Ltd v Commissioner for the South African Revenue Services (526/2011)	[2012] ZASCA 88; 2012 5 SA 450	Supreme Court of Appeal of South Africa	South Africa	31 May 2012	SAFLII	4
LawCite Commissioner for the South African Revenue Service v Smith Mining Equipment (Pty) Ltd (A882/09)	[2012] ZAGPPHC 67	North Gauteng High Court, Pretoria	South Africa	18 May 2012	SAFLII
Distell Ltd v Commisioner for the South African Revenue Service (16910/2009)	[2011] ZAGPPHC 83	North Gauteng High Court, Pretoria	South Africa	2 Jun 2011	SAFLII	1
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	2
Commissioner for South African Revenue Service v Plasmaview Technologies (Pty) Ltd (647/09)	[2010] ZASCA 135; [2011] 2 All SA 235	Supreme Court of Appeal of South Africa	South Africa	1 Oct 2010	SAFLII	1
Distell Ltd v Commissioner of South African Revenue Service	[2010] ZASCA 103; [2011] 1 All SA 225	Supreme Court of Appeal of South Africa	South Africa	13 Sep 2010	SAFLII	7
Commissioner for South African Revenue Services v Colgate-Palmolive (Pty) Ltd (528/09)	[2010] ZASCA 98	Supreme Court of Appeal of South Africa	South Africa	3 Sep 2010	SAFLII
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	3
3M South Africa (Pty) Ltd v Commissioner of the South African Revenue Service	[2010] ZASCA 20; [2010] 3 All SA 361	Supreme Court of Appeal of South Africa	South Africa	23 Mar 2010	SAFLII	5
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	1
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
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	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
Fascination Wigs (Pty) Ltd v Commissioner for the South African Revenue Services (26368/2007)	[2008] ZAGPHC 287	High Court of South Africa - Gauteng Division	South Africa	26 Sep 2008	SAFLII
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	13
Commissioner, South African Revenue Service v Komatsu Southern Africa (Pty) Ltd	[2006] ZASCA 156; 2007 2 SA 157; [2007] 4 All SA 1094	Supreme Court of Appeal of South Africa	South Africa	26 Sep 2006	SAFLII	18
Lewis Stores (Pty) Ltd v Minister of Finance (368/2001)	[2002] ZASCA 100	Supreme Court of Appeal of South Africa	South Africa	6 Sep 2002	SAFLII
Rentreag Marketing (Pty) Ltd v Commissioner of Customs and Excise (344/99)	[2001] ZASCA 32	Supreme Court of Appeal of South Africa	South Africa	22 Mar 2001	SAFLII
Commissioner for Customs and Excise v Capital Meats CC (In Liquidation) (529/96)	[1998] ZASCA 80; 1999 1 SA 570	Supreme Court of Appeal of South Africa	South Africa	25 Sep 1998	SAFLII	6

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Marquis Camden v Commissioners of Inland Revenue	[1913] UKLawRpKQB 240; [1914] 1 KB 641		United Kingdom	20 Dec 1913	CommonLII		33

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