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Smith Mining Equipment (Pty) Ltd v The Commissioner South African Revenue Service   flag  4

[2013] ZASCA 145
Supreme Court of Appeal of South Africa
South Africa
1st October, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
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
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

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 40
Secretary for Customs and Excise v Thomas Barlow & Sons Ltd 1970 2 SA 660; 32 SATC 101 South Africa circa 1970 LexisNexis flag 34

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