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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
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
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
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
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
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
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
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
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
Hattingh v Furman NNO (388/2019) [2020] ZASCA 123 Supreme Court of Appeal of South Africa South Africa 5 Oct 2020 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
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
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
LawCite National Credit Regulator v Allied Capital (Pty) Ltd (NCT/41672/2016/140) [2017] ZANCT 77 South Africa 28 Apr 2017 SAFLII flag 3
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
LawCite National Credit Regulator v Quattro Pawn (Pty) Ltd (NCT/128390/2019/140(1)) [2019] ZANCT 152 South Africa 15 Sep 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
Loucat Investments (Pty) Ltd v Shatz (74442/2015) [2016] ZAGPPHC 961 North Gauteng High Court, Pretoria South Africa 29 Sep 2016 SAFLII flag
MacKay v Bidcorp Food Africa (Pty) Ltd (40557/17) [2018] ZAGPJHC 714 South Gauteng High Court, Johannesburg South Africa 28 Jun 2018 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
Packaging v Palierakis (JA108/14) [2015] ZALAC 97 Labour Appeal Court of South Africa South Africa 21 Oct 2015 SAFLII flag 1
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
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
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
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
Seevnarayan v Ramjathan (13710/2012) [2016] ZAGPJHC 386 South Gauteng High Court, Johannesburg South Africa 28 Oct 2016 SAFLII flag
"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
"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
"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
"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
) [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
B & B Hardware Distributors (Pty) Ltd v Administrator, Cape 1989 1 SA 957 South Africa circa 1989 LexisNexis flag 9
Bank Windhoek v Rajie 1994 1 SA 115 South Africa circa 1994 LexisNexis flag 8
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
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
Commissioner of Customs and Excise v Randles, Brothers & Hudson Ltd [1941] AD 369 circa 1941 72
Dadoo Ltd v Krugersdorp Municipal Council [1920] AD 530 circa 1920 152
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
Goldinger's Trustee v Whitelaw & Son [1917] AD 66 circa 1917 13
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
Hofmeyr v Gous (1893) 10 SC 115 United Kingdom - Scotland circa 1893 flag 1
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
Kilburn v Estate Kilburn [1931] AD 501 circa 1931 31
Lawson & Kirk v South African Discount and Acceptance Corporation (Pty) Ltd [1938] CPD 273 circa 1938 3
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
McAdams v Fiander ’ s Trustee & Bell NO [1919] AD 207 circa 1919 11
Michau v Maize Board 2003 6 SA 459 South Africa circa 2003 LexisNexis flag 19
Nedcor Bank Ltd Absa Bank Ltd [1998] DEJURE 395-401; 1998 2 SA 830 South Africa circa 1998 LexisNexis flag 5
Oakland Nominees (Pty) Ltd v Gelria Mining & Investment Co (Pty) Ltd 1976 1 SA 441 South Africa circa 1976 LexisNexis flag 44
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
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
R v Port Shepstone Investments (Pty) Ltd 1950 4 SA 629 South Africa circa 1950 LexisNexis flag 3
Relier (Pty) Ltd v Commissioner for Inland Revenue (1997) 60 SATC 1 South Africa circa 1997 flag 2
Skjelbreds Rederi A/S v Hartless (Pty) Ltd 1982 2 SA 710 South Africa circa 1982 LexisNexis flag 15
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
v Friedman Motors (Pty) Ltd 1972 1 SA 76 South Africa circa 1972 LexisNexis flag 3
Vasco Dry Cleaners v Twycross 1979 1 SA 603; 1979 1 All SA 321 South Africa circa 1979 LexisNexis flag 26
Zandberg v Van Zyl [1910] AD 302 circa 1910 64

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