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Metcash Trading Ltd v Commissioner, South African Revenue Service   flag  62

2001 1 SA 1109
South African Law Reports
South Africa

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Commissioner for the South African Revenue Service v Rappa Resources (Pty) Ltd (1205/2021) [2023] ZASCA 28 Supreme Court of Appeal of South Africa South Africa 24 Mar 2023 SAFLII flag 1
Commissioner for the South African Revenue Service v Airports Co for South Africa (785/2021) [2022] ZASCA 132; 2023 2 SA 506; 85 SATC 1 Supreme Court of Appeal of South Africa South Africa 7 Oct 2022 SAFLII flag 2
LawCite BP South Africa (Pty) Ltd v The Commisioner For The South African Revenue Service (A24/2021) [2022] ZAGPPHC 542 North Gauteng High Court, Pretoria South Africa 20 Jul 2022 SAFLII flag
CRRC E-LOCO SUPPLY (Pty) Ltd v Comissioner for the South African Revenue Service (37766/2021) [2022] ZAGPPHC 527 North Gauteng High Court, Pretoria South Africa 18 Jul 2022 SAFLII flag
Lueven Metals (Pty) Ltd v The Commissioner for the South African Revenue Service (31356/2021) [2022] ZAGPPHC 325; 84 SATC 447 North Gauteng High Court, Pretoria South Africa 19 May 2022 SAFLII flag
Ltd v Commissioner, South African Revenue Service (A145/2021) [2022] ZAWCHC 52; 85 SATC 185; [2022] 4 All SA 571 High Court of South Africa - Western Cape Division South Africa 21 Apr 2022 SAFLII flag
Advertising Regulatory Board NPC v Bliss Brands (Pty) Ltd [2022] ZASCA 51; 2022 4 SA 57; [2022] 2 All SA 607 Supreme Court of Appeal of South Africa South Africa 12 Apr 2022 SAFLII flag 9
Standard Bank of South Africa Ltd v Mpongo [2021] ZASCA 92; 2021 6 SA 403; [2021] 3 All SA 812 Supreme Court of Appeal of South Africa South Africa 25 Jun 2021 SAFLII flag 47
Eskom SOC Ltd v Oracle Corporation South Africa (Pty) Ltd (12773/2021) [2021] ZAGPJHC 145 South Gauteng High Court, Johannesburg South Africa 31 Mar 2021 SAFLII flag
Absa Bank Ltd v Commissioner for the South African Revenue Service (2019/21825) [2021] ZAGPPHC 127; 2021 3 SA 513 North Gauteng High Court, Pretoria South Africa 11 Mar 2021 SAFLII flag 5
Absa Bank Ltd v Commissioner for the South African Revenue Service (2019/21825 [P]) [2021] ZAGPPHC 183 North Gauteng High Court, Pretoria South Africa 1 Mar 2021 SAFLII flag
Pricewaterhousecoopers Inc v Minister of Finance (25705/2019) [2021] ZAGPPHC 38; 2021 3 SA 213 North Gauteng High Court, Pretoria South Africa 2 Feb 2021 SAFLII flag 2
Mobile Telephone Networks (Pty) Ltd v Commissioner for the South African Revenue Service (79960/2019) [2021] ZAGPPHC 1 North Gauteng High Court, Pretoria South Africa 12 Jan 2021 SAFLII flag
Absa Bank Ltd v Commissioner for the South African Revenue Service (21825/19) [2020] ZAGPPHC 414 North Gauteng High Court, Pretoria South Africa 25 Aug 2020 SAFLII flag 2
First Rand Bank Ltd v Mostert; Standard Bank of SA Ltd v Meyer; Nedbank Ltd t/a MFC v Makhatini (4050/18;3269/19; 3166/19) [2020] ZAMPMHC 35 2020 6 SA 543; [2020] 4 All SA 126 South Africa 30 Jul 2020 SAFLII flag 1
Maxrae Estates (Pty) Ltd v National Minister of Agriculture, Forestry and Fisheries (13769/19) [2020] ZAGPPHC 58 North Gauteng High Court, Pretoria South Africa 4 Mar 2020 SAFLII flag
ABC (Pty) Ltd v The Commissioner for the South African Revenue Service (VAT 1857) [2020] ZATC 24 South Africa Tax Court South Africa 25 Feb 2020 SAFLII flag
Khusela Solutions (Pty) Ltd v Derick Knoll Telecoms (Pty) Ltd (45829/18) [2019] ZAGPPHC 949 North Gauteng High Court, Pretoria South Africa 13 Dec 2019 SAFLII flag
Nedbank Ltd v Gqirana [2019] ZAECGHC 71; 2019 6 SA 139; [2019] 4 All SA 211 Eastern Cape High Court, Grahamstown South Africa 30 Jul 2019 SAFLII flag 9
Wingate-Pearse v Commissioner for the South African Revenue Service (29208/15) [2019] ZAGPJHC 218; 2019 6 SA 196; [2019] 4 All SA 601; 82 SATC 21 South Gauteng High Court, Johannesburg South Africa 17 Jul 2019 SAFLII flag 8
Langholm Farms (Pty) Ltd v Commissioner General of the South African Revenue Service (1657/17) [2018] ZAECGHC 146 Eastern Cape High Court, Grahamstown South Africa 28 Aug 2018 SAFLII flag
Gold Kid Trading CC v Commissioner for the South African Revenue Services (2016/31842) [2018] ZAGPJHC 710 South Gauteng High Court, Johannesburg South Africa 19 Jul 2018 SAFLII flag
SOS Support Public Broadcasting Coalition v South African Broadcasting Corporation SOC Ltd; SOS Support Public Broadcasting Coalition v South African Broadcasting Corporation SOC Ltd (81056/14) [2017] ZAGPJHC 289 South Gauteng High Court, Johannesburg South Africa 17 Oct 2017 SAFLII flag 2
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
Pienaar Brothers (Pty) Ltd v Commissioner for the South African Revenue Service (87760/2014) [2017] ZAGPPHC 231; 2017 6 SA 435; [2017] 4 All SA 175 North Gauteng High Court, Pretoria South Africa 29 May 2017 SAFLII flag 4
Afriform NPC v Eskom Holdings SOC Ltd (99984/2015) [2017] ZAGPPHC 199; [2017] 3 All SA 663 North Gauteng High Court, Pretoria South Africa 24 May 2017 SAFLII flag 9
De Vries and Associates v MEC: Free State Department of Health (3484/2016, 3516/2016) [2017] ZAFSHC 23 High Court of South Africa - Free State Division South Africa 2 Mar 2017 SAFLII flag
AB CC v Commission for the South African Revenue Service (13492) [2017] ZATC 9 South Africa Tax Court South Africa 1 Mar 2017 SAFLII flag
LawCite Lion Match Co (Pty) Ltd v Commissioner for the South African Revenue Services (IT13950) [2017] ZATC 5 South Africa Tax Court South Africa 30 Jan 2017 SAFLII flag
Appellant Co (Pty) Ltd v Commissioner for the South African Revenue Service (IT 13950) [2017] ZATC 7 South Africa Tax Court South Africa 30 Jan 2017 SAFLII flag
Van der Merwe v Zonnekus Mansion (Pty) Ltd (in liquidation) (17150/2016) [2016] ZAWCHC 193 High Court of South Africa - Western Cape Division South Africa 19 Dec 2016 SAFLII flag 2
Kimate Investments (Pty) Ltd v DVN Boerdery CC (2456/2014) [2016] ZAFSHC 104 High Court of South Africa - Free State Division South Africa 23 Jun 2016 SAFLII flag
Respublica v Commissioner for the South African Revenue Services (864/2014) [2016] ZAGPPHC 155 North Gauteng High Court, Pretoria South Africa 24 Feb 2016 SAFLII flag
Capitec Bank Ltd v Commissioner for the South African Revenue Services (41965/2014) [2015] ZAGPPHC 1009 North Gauteng High Court, Pretoria South Africa 18 Dec 2015 SAFLII flag
Montjane v Sherif of the High Court Johannesburg South; In Re: Changing Tides 17 (Pty) Ltd [2015] ZAGPJHC 171 South Gauteng High Court, Johannesburg South Africa 15 Jul 2015 SAFLII flag
DPP, Western Cape v Parker (103/2014) [2014] ZASCA 223; [2015] 1 All SA 525 Supreme Court of Appeal of South Africa South Africa 12 Dec 2014 SAFLII flag 1
Porritt v National DPP [2014] ZASCA 168; [2015] 1 All SA 169; 2015 1 SACR 533 Supreme Court of Appeal of South Africa South Africa 21 Oct 2014 SAFLII flag 11
Commissioner South African Revenue Services v Pretoria East Motors (Pty) Ltd [2014] ZASCA 91; 2014 5 SA 231; [2014] 3 All SA 266 Supreme Court of Appeal of South Africa South Africa 12 Jun 2014 SAFLII flag 16
LawCite DPP: Western Cape v Malan (A217/2012) [2013] ZAWCHC 165 High Court of South Africa - Western Cape Division South Africa 29 Oct 2013 SAFLII flag
Gaertner v Minister of Finance (12632/12) [2013] ZAWCHC 54; 2013 4 SA 87; [2013] 3 All SA 159 High Court of South Africa - Western Cape Division South Africa 8 Apr 2013 SAFLII flag 4
Metlika Trading Ltd v Commissioner for the South African Revenue Services (24997/2011) [2012] ZAGPPHC 360 North Gauteng High Court, Pretoria South Africa 20 Jul 2012 SAFLII flag
Pearse v Commissioner for the South African Revenue Service (10498/11) [2012] ZAGPPHC 75 North Gauteng High Court, Pretoria South Africa 4 May 2012 SAFLII flag
S v Khumalo [2012] ZAGPJHC 14 South Gauteng High Court, Johannesburg South Africa 21 Feb 2012 SAFLII flag 1
"Dismissing an action for want of prosecution " DR, December 2012:30 [2012] DEREBUS 91 South Africa circa 2012 SAFLII flag
"Are provisional sentence proceedings constitutional?" DR, October 2012:30-32 [2012] DEREBUS 36 South Africa circa 2012 SAFLII flag
Modibane v CSARS [2011] ZAGPJHC 152 South Gauteng High Court, Johannesburg South Africa 20 Oct 2011 SAFLII flag 1
Standard Bank of South Africa Ltd v Bekker and Four Similar Cases [2011] ZAWCHC 330; 2011 6 SA 111 High Court of South Africa - Western Cape Division South Africa 25 Aug 2011 SAFLII flag 18
Mokoena v Commissioner for South African Revenue Service (05/20445) [2010] ZAGPJHC 79; 2011 2 SA 556 South Gauteng High Court, Johannesburg South Africa 31 Aug 2010 SAFLII flag 5
Far Eastern Garments Manufacturers (Pty) Ltd v South African Revenue Services (8056/06) [2009] ZAKZPHC 64 Kwazulu-Natal High Court, Pietermaritzburg South Africa 26 Nov 2009 SAFLII flag
Lombaard v Minister of Correctional Services; Du Toit v Minister of Correctional Services; Pistorius v Minister of Correctional Services (20371/2008, 21400/2008 , 38209A/2008) [2008] ZAGPHC 351 High Court of South Africa - Gauteng Division South Africa 10 Jun 2008 SAFLII flag
Armbruster v Minister of Finance (CCT 59/06) [2007] ZACC 17 Constitutional Court of South Africa South Africa 25 Sep 2007 SAFLII flag 6
Muckleneuk/Lukasrand Property Owners and Residents Association v MEC Department of Agriculture Conservation and Environment Gauteng Provincial Government (Review Application 28192/04), Muckleneuk/Lukasrand Property Owners and Residents Association v HOD Department of Agriculture Conservation and Environment Gauteng Provincial Government (Urgent Application 12137/06) (28192/04 , 12137/06) High Court of South Africa - Gauteng Division South Africa 30 Aug 2006 SAFLII flag 1
Commissioner for South African Revenue Service v Hawker Air Services (Pty) Ltd; Commissioner for South African Revenue Service v Hawker Aviation Services Partnership [2006] ZASCA 51; 2006 4 SA 292; [2006] 2 All SA 565 Supreme Court of Appeal of South Africa South Africa 31 Mar 2006 SAFLII flag 95
TC Case No 4/2005 : Applications on Notice (5-Apr) [2005] ZATC 20 South Africa Tax Court South Africa 28 Nov 2005 SAFLII flag
X v Commissioner for the South African Revenue Service (4/05) [2005] ZAGPHC 121 High Court of South Africa - Gauteng Division South Africa 28 Nov 2005 SAFLII flag
Bock v Duburoro Investments (Pty) Ltd [2003] ZASCA 94; 2004 2 SA 242; [2003] 4 All SA 103 Supreme Court of Appeal of South Africa South Africa 26 Sep 2003 SAFLII flag 43
African Bank Ltd v Weiner [2003] ZAWCHC 42; 2004 6 SA 570; [2003] 4 All SA 50 High Court of South Africa - Western Cape Division South Africa 1 Sep 2003 SAFLII flag 7
Singh v Commissioner, South African Revenue Service [2003] ZASCA 31; 2003 4 SA 520 Supreme Court of Appeal of South Africa South Africa 31 Mar 2003 SAFLII flag 17
LawCite Coetzee v Whitfield (CA35/2002) [2002] ZAECHC 17 Eastern Cape Division of the High Court of South Africa South Africa 30 May 2002 SAFLII flag
Glaxo Wellcome (Pty) Ltd Others v D Terblanche Others (03/CAC/Oct00) [2001] ZACAC 2 South Africa Competition Appeal Court South Africa 5 Sep 2001 SAFLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text †  Citation Index
"Equity and GST Policy" (2010) 3 Journal of Applied Law and Policy 15 Barrett, Jonathan Australia circa 2010 AustLII flag
Analysing and Comparing Warrantless Tax Inspections and Searches (Vol 22) [2019] PER 17 Potchefstroom Electronic Law Journal South Africa circa 2019 SAFLII flag
"Dismissing an action for want of prosecution " DR, December 2012:30 [2012] DEREBUS 91 South Africa circa 2012 SAFLII flag
"Are provisional sentence proceedings constitutional?" DR, October 2012:30-32 [2012] DEREBUS 36 South Africa circa 2012 SAFLII flag

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