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Secretary for Customs and Excise v Thomas Barlow & Sons Ltd   flag  34

1970 2 SA 660; 32 SATC 101
South Africa

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
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
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
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 flag
Commissioner for Customs and Excise v Kemtek Imaging Systems Ltd (1/98, 2/98) [1999] ZASCA 55 Supreme Court of Appeal of South Africa South Africa 6 Sep 1999 SAFLII flag
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 flag
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 flag 2
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 flag 3
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 flag 2
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 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 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 flag 18
Commissioner, South African Revenue Service v Motion Vehicle Wholesalers (Pty) Ltd (509/05) [2006] ZASCA 157; [2007] 4 All SA 1207 Supreme Court of Appeal of South Africa South Africa 26 Sep 2006 SAFLII flag
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, 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
CSARS v Daikin Air Conditioning [2018] ZASCA 66; 80 SATC 33 Supreme Court of Appeal of South Africa South Africa 25 May 2018 SAFLII flag 7
Daikin Air Conditioning SA (Pty) Ltd v Commissioner for the South African Revenue Service (50781/2015) [2016] ZAGPPHC 854 North Gauteng High Court, Pretoria South Africa 14 Sep 2016 SAFLII flag
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 flag 1
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 flag 4
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 flag 7
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
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
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
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
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 flag
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 flag
Mining Pressure Systems (Pty) Ltd v Commissioner for the South African Revenue Service (14703/20) [2023] ZAGPPHC 197 North Gauteng High Court, Pretoria South Africa 15 Mar 2023 SAFLII flag
Pearlstock (Pty) Ltd v Commissioner for the South African Revenue Service (83481/18) [2020] ZAGPPHC 393 North Gauteng High Court, Pretoria South Africa 13 Aug 2020 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
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 flag 4
South African Breweries (Pty) Ltd v Commissioner of the South African Revenue Services [2017] ZAGPPHC 340 North Gauteng High Court, Pretoria South Africa 28 Mar 2017 SAFLII flag 13
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 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
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 flag

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