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VAT Case No 304 : Whether tax court has jurisdiction to decide on constitutionality of an Act of Parliament (VAT Case 304)    

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Johannesburg City Council v Television & Electrical Distributors (Pty) Ltd	[1996] ZASCA 97; 1997 1 SA 157; [1997] 1 All SA 455; [1997] JOL 507	Supreme Court of Appeal of South Africa	South Africa	20 Sep 1996	SAFLII		28
Spendiff NO v Kolektor (Pty) Ltd (267/91)	[1992] ZASCA 18; 1992 2 SA 537; [1992] 2 All SA 50	Supreme Court of Appeal of South Africa	South Africa	12 Mar 1992	SAFLII		7
Ewing McDonald & Co Ltd v M & M Products Co	[1990] ZASCA 115; 1991 1 SA 252; [1991] 1 All SA 319	Supreme Court of Appeal of South Africa	South Africa	28 Sep 1990	SAFLII		44
†Commissioner for Inland Revenue v GT Taylor	[1934] AD 387			circa 1934			3
Fredericks v MEC for Education and Training, Eastern Cape	2003 2 SA 693		South Africa	circa 2003	LexisNexis		1
Graaff-Reinet Municipality v Van Ryneveld’s Pass Irrigation Board	1950 2 SA 420		South Africa	circa 1950	LexisNexis		24
55 Satc 139	55 SATC 139		South Africa	circa 1997			1
In re Alluvial Creek Ltd	[1929] CPD 532			circa 1929			114
Arepee Industries Ltd v Commissioner for Inland Revenue	1993 2 SA 216		South Africa	circa 1993	LexisNexis		4
Industrial Manpower Projects (Pty) Ltd v Receiver of Revenue, Vereeniging	2001 2 SA 1026; 63 SATC 393		South Africa	circa 2001	LexisNexis		2
Commissioner for Inland Revenue v City Deep Ltd	[1924] AD 298			circa 1924			3
1686 62 Satc 433	1686 62 SATC 433		South Africa	circa 1997			1
1687 62 Satc 474	1687 62 SATC 474		South Africa	circa 1997			1
Rand Ropes (Pty) Ltd v Commissioner for Inland Revenue	[1944] AD 142			circa 1944			11
1995 4 SA 1007	1995 4 SA 1007; 58 SATC 77		South Africa	circa 1995	LexisNexis		1
South African Railways and Harbours v Springs Town Council	1949 2 SA 34		South Africa	circa 1949	LexisNexis		2
Bailey v Commissioner for Inland Revenue	[1933] AD 204			circa 1933			12
1351 44 Satc 58	1351 44 SATC 58		South Africa	circa 1997			1
Fisheries Development Corporation of SA Ltd v Jorgensen	1980 4 SA 156		South Africa	circa 1980	LexisNexis		36
18 Satc 294	18 SATC 294		South Africa	circa 1997			2
Veneta Mineraria Spa v Carolina Collieries (Pty) Ltd (in liquidation)	1987 4 SA 883		South Africa	circa 1987	LexisNexis		43
6 Satc 69	6 SATC 69		South Africa	circa 1997			1
Contract Support Services (Pty) Ltd v Commissioner, South African Revenue Service	1999 3 SA 1133; 61 SATC 338		South Africa	circa 1999	LexisNexis		7