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Roshcon (Pty) Ltd v Anchor Auto Body Builders CC & others   flag  28

[2014] ZASCA 40; 2014 4 SA 319; [2014] 2 All SA 654
Supreme Court of Appeal of South Africa
South Africa
31st March, 2014

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Rock Foundation Properties CC v Dosvelt Properties (Pty) Ltd (20/28515) [2023] ZAGPJHC 408 South Gauteng High Court, Johannesburg South Africa 2 May 2023 SAFLII flag
Hellmann vs South African Civil Aviation Authority (21/27401) [2023] ZAGPJHC 29 South Gauteng High Court, Johannesburg South Africa 18 Jan 2023 SAFLII flag
Rock Foundation Properties CC v Dosvelt Properties (PTY) Ltd (20/28515) [2022] ZAGPJHC 1018 South Gauteng High Court, Johannesburg South Africa 21 Dec 2022 SAFLII flag
LawCite National Credit Regulator v Durban Waste CC T:A Global Salvage (NCT/223360/2022/140(1) NCA) [2022] ZANCT 71 South Africa 7 Nov 2022 SAFLII flag
Africa Wide Mineral Prospecting and Exploration (Pty) Ltd v Platinum Group Metals (RSA) (Pty) Ltd (31329/2018) [2022] ZAGPJHC 407; 2023 1 SA 98 South Gauteng High Court, Johannesburg South Africa 14 Jun 2022 SAFLII flag
Boyede v Pekar Holdings (Pty) Ltd t/a We Buy Bakkies (NCT/150994/2020/141(1)(b)) [2021] ZANCT 49 South Africa 25 Nov 2021 SAFLII flag
Mr K v The Commissioner for the South African Revenue Service (14232) [2021] ZATC 17 South Africa Tax Court South Africa 16 Jul 2021 SAFLII flag
LawCite Mercedes-Benz Financial Services (Pty) Ltd South Africa v National Credit Regulator (NCT/107156/2018/56(1)) [2021] ZANCT 9 South Africa 31 May 2021 SAFLII flag
Hattingh v Furman NNO (388/2019) [2020] ZASCA 123 Supreme Court of Appeal of South Africa South Africa 5 Oct 2020 SAFLII flag
LawCite National Credit Regulator v Quattro Pawn (Pty) Ltd (NCT/128390/2019/140(1)) [2019] ZANCT 152 South Africa 15 Sep 2019 SAFLII flag
De Vasconcelos v Business Partners Ltd (637/2018) [2019] ZASCA 80 Supreme Court of Appeal of South Africa South Africa 31 May 2019 SAFLII flag
LawCite Taxpayer v Commissioner for the South African Revenue Service (VAT1558) [2018] ZATC 3 South Africa Tax Court South Africa 5 Dec 2018 SAFLII flag
ABC (Pty) Ltd v Commissioner For The South African Revenue Service (VAT 1558) [2018] ZATC 7 South Africa Tax Court South Africa 5 Dec 2018 SAFLII flag 1
Sasol Oil Pty Ltd v Commissioner for the South African Revenue Service (923/2017) [2018] ZASCA 153; [2019] 1 All SA 106 Supreme Court of Appeal of South Africa South Africa 9 Nov 2018 SAFLII flag 2
MacKay v Bidcorp Food Africa (Pty) Ltd (40557/17) [2018] ZAGPJHC 714 South Gauteng High Court, Johannesburg South Africa 28 Jun 2018 SAFLII flag
LawCite National Credit Regulator v Allied Capital (Pty) Ltd (NCT/41672/2016/140) [2017] ZANCT 77 South Africa 28 Apr 2017 SAFLII flag 3
ISP Cash Ekurhuleni (Pty) Ltd v ISP Cash (Pty) Ltd (52620/2015) [2016] ZAGPPHC 1144 North Gauteng High Court, Pretoria South Africa 7 Dec 2016 SAFLII flag
Seevnarayan v Ramjathan (13710/2012) [2016] ZAGPJHC 386 South Gauteng High Court, Johannesburg South Africa 28 Oct 2016 SAFLII flag
Loucat Investments (Pty) Ltd v Shatz (74442/2015) [2016] ZAGPPHC 961 North Gauteng High Court, Pretoria South Africa 29 Sep 2016 SAFLII flag
Basson NO v Orcrest Properties (Pty) Ltd (A466/15, A467/15, A468/15) [2016] ZAWCHC 111; [2016] 4 All SA 368 High Court of South Africa - Western Cape Division South Africa 2 Sep 2016 SAFLII flag 5
Absa v Moore [2015] ZASCA 171; 2016 3 SA 97 Supreme Court of Appeal of South Africa South Africa 26 Nov 2015 SAFLII flag 15
Palierakis v Atlas Carton and Litho CC (In Liquidation) (JA108/14) [2015] ZALAC 43 Labour Appeal Court of South Africa South Africa 21 Oct 2015 SAFLII flag
Packaging v Palierakis (JA108/14) [2015] ZALAC 97 Labour Appeal Court of South Africa South Africa 21 Oct 2015 SAFLII flag 1
Four Arrows Investments 68 (Pty) Ltd v Abigail Construction CC & another [2015] ZASCA 121; 2016 1 SA 257 Supreme Court of Appeal of South Africa South Africa 17 Sep 2015 SAFLII flag 7
Commissioner, South African Revenue Service v Bosch [2014] ZASCA 171; 2015 2 SA 174; [2015] 1 All SA 1 Supreme Court of Appeal of South Africa South Africa 19 Nov 2014 SAFLII flag 36
"The law reports " De Rebus, September 2014:37 [2014] DEREBUS 169 South Africa circa 2014 SAFLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Tax Planning Using Interest - An Organised Chaos for Those Interested" PER / PELJ 2022 (25) [2022] PER 17 Legwaila T South Africa circa 2022 SAFLII flag
"Lessons from UNCITRAL for Reforming the South African Legal Framework Concerning Security Rights in Movable Property" PER / PELJ 2021 (24) [2022] PER 41 Koekemoer MM and Brits R South Africa circa 2022 SAFLII flag
"The law reports " De Rebus, September 2014:37 [2014] DEREBUS 169 South Africa circa 2014 SAFLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
(2014) 131 South African Law Journal 69 (2014) 131 South African Law Journal 69 South African Law Journal South Africa circa 2014 HeinOnline flag 1
Bosch v Commissioner of South African Revenue Services (A 94/2012) [2012] ZAWCHC 188; 2013 5 SA 130; [2013] 2 All SA 41 High Court of South Africa - Western Cape Division South Africa 20 Nov 2012 SAFLII flag 4
Taxpayer i187 at 197-8; C J Pretorius ‘ Simulated agreements and commercial purpose – Commissioner for the South African Revenue Service v NWK Ltd &rsquo (2012) 75 THRHR 688 South Africa circa 2012 flag 1
Oriental Products (Pty) Ltd v Pegma 178 Investments Trading CC [2010] ZASCA 166; 2011 2 SA 508; [2011] 3 All SA 173 Supreme Court of Appeal of South Africa South Africa 1 Dec 2010 SAFLII flag 32
Commissioner for the South African Revenue Service v NWK Ltd [2010] ZASCA 168; 2011 2 SA 67; [2011] 2 All SA 347 Supreme Court of Appeal of South Africa South Africa 1 Dec 2010 SAFLII flag 27
MacKay v Fey (463/2004) [2005] ZASCA 83; 2006 3 SA 182; [2005] 4 All SA 615 Supreme Court of Appeal of South Africa South Africa 22 Sep 2005 SAFLII flag 16
Michau v Maize Board 2003 6 SA 459 South Africa circa 2003 LexisNexis flag 19
) [1999] ZASCA 64; 1999 4 SA 1149; 1999 12 JTLR 337 Supreme Court of Appeal of South Africa South Africa 17 Sep 1999 SAFLII flag 13
Nedcor Bank Ltd Absa Bank Ltd [1998] DEJURE 395-401; 1998 2 SA 830 South Africa circa 1998 LexisNexis flag 5
Relier (Pty) Ltd v Commissioner for Inland Revenue (1997) 60 SATC 1 South Africa circa 1997 flag 2
I Lady Smith (Pty) Ltd v C of IR [1996] ZASCA 35; 1996 3 SA 942; 58 SATC 229 Supreme Court of Appeal of South Africa South Africa 28 Mar 1996 SAFLII flag 32
Quenty's Motors (Pty) Ltd v Standard Credit Corporation Ltd (141/92) [1994] ZASCA 41; 1994 3 SA 188; [1994] 2 All SA 340 Supreme Court of Appeal of South Africa South Africa 28 Mar 1994 SAFLII flag 18
Bank Windhoek v Rajie 1994 1 SA 115 South Africa circa 1994 LexisNexis flag 8
Hippo Quarries (Transvaal) (Pty) Ltd v Eardley (189/90) [1991] ZASCA 174; 1992 1 SA 867; [1992] 1 All SA 398 Supreme Court of Appeal of South Africa South Africa 28 Nov 1991 SAFLII flag 17
B & B Hardware Distributors (Pty) Ltd v Administrator, Cape 1989 1 SA 957 South Africa circa 1989 LexisNexis flag 9
Skjelbreds Rederi A/S v Hartless (Pty) Ltd 1982 2 SA 710 South Africa circa 1982 LexisNexis flag 15
Vasco Dry Cleaners v Twycross 1979 1 SA 603; 1979 1 All SA 321 South Africa circa 1979 LexisNexis flag 26
Oakland Nominees (Pty) Ltd v Gelria Mining & Investment Co (Pty) Ltd 1976 1 SA 441 South Africa circa 1976 LexisNexis flag 44
v Friedman Motors (Pty) Ltd 1972 1 SA 76 South Africa circa 1972 LexisNexis flag 3
Du Plessis v Joubert 1968 1 SA 585 South Africa circa 1968 LexisNexis flag 15
Electrolux (Pty) Ltd v Khota 1961 4 SA 244 South Africa circa 1961 LexisNexis flag 21
R v Port Shepstone Investments (Pty) Ltd 1950 4 SA 629 South Africa circa 1950 LexisNexis flag 3
Commissioner of Customs and Excise v Randles, Brothers & Hudson Ltd [1941] AD 369 circa 1941 72
Lawson & Kirk v South African Discount and Acceptance Corporation (Pty) Ltd [1938] CPD 273 circa 1938 3
Kilburn v Estate Kilburn [1931] AD 501 circa 1931 31
Dadoo Ltd v Krugersdorp Municipal Council [1920] AD 530 circa 1920 152
McAdams v Fiander ’ s Trustee & Bell NO [1919] AD 207 circa 1919 11
Goldinger's Trustee v Whitelaw & Son [1917] AD 66 circa 1917 13
Zandberg v Van Zyl [1910] AD 302 circa 1910 64
Hofmeyr v Gous (1893) 10 SC 115 United Kingdom - Scotland circa 1893 flag 1

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