Metcash Trading Ltd v Commissioner for the South African Revenue Service (CCT3/00) 12

[2000] ZACC 21

Constitutional Court of South Africa

South Africa

24th November, 2000

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioner for the South African Revenue Service v Richards Bay Coal Terminal (Pty) Ltd (1299/2021)	[2023] ZASCA 39	Supreme Court of Appeal of South Africa	South Africa	31 Mar 2023	SAFLII	1
Mobile Telephone Networks (Pty) Ltd v Commissioner for the South African Revenue Service (805/2021)	[2022] ZASCA 142; 2023 1 SA 420; 85 SATC 235; [2023] 1 All SA 330	Supreme Court of Appeal of South Africa	South Africa	24 Oct 2022	SAFLII
Forge Packaging (Pty) Ltd v The Commissioner for the South African Revenue Service (21634/2021)	[2022] ZAWCHC 163	High Court of South Africa - Western Cape Division	South Africa	26 Aug 2022	SAFLII
Commissioner for the South African Revenue Service v Capitec Bank Ltd (94/2021)	[2022] ZASCA 97; 2022 6 SA 76; [2022] 3 All SA 641	Supreme Court of Appeal of South Africa	South Africa	21 Jun 2022	SAFLII	1
Forge Packaging (Pty) Ltd v The Commissioner of the South African Revenue Service	[2022] ZAWCHC 119	High Court of South Africa - Western Cape Division	South Africa	13 Jun 2022	SAFLII	3
Barnard Labuschagne Incorporated v South African Revenue Service (CCT 60/21)	[2022] ZACC 8; 2022 5 SA 1; 84 SATC 351	Constitutional Court of South Africa	South Africa	11 Mar 2022	SAFLII	3
Properties (Pty) Ltd v D (LCC31/2019)	[2020] ZALCC 24	Land Claims Court of South Africa	South Africa	12 Aug 2020	SAFLII	1
Commissioner for the South African Revenue Service v Langholm Farms (Pty) Ltd	[2019] ZASCA 163; [2019] JOL 46353	Supreme Court of Appeal of South Africa	South Africa	29 Nov 2019	SAFLII	7
Engen Petroleum Ltd v The Business Zone 1010 CC t/a Emmarentia Convenience Centre	[2015] ZASCA 176	Supreme Court of Appeal of South Africa	South Africa	27 Nov 2015	SAFLII	6
Florence v Government of the Republic of South Africa	[2014] ZACC 22; 2014 6 SA 456	Constitutional Court of South Africa	South Africa	26 Aug 2014	SAFLII	49
Minister of Defence and Military Veterans v Motau	[2014] ZACC 18; 2014 5 SA 69	Constitutional Court of South Africa	South Africa	10 Jun 2014	SAFLII	118
Twee Jonge Gezellen (Pty) Ltd v Land and Agricultural Development Bank of South Africa t/a The Land Bank (CCT 68/10)	[2011] ZACC 2; 2011 3 SA 1	Constitutional Court of South Africa	South Africa	22 Feb 2011	SAFLII	24

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Pharmaceutical Manufacturers Association of SA: In re Ex parte President of the Republic of South Africa	[2000] ZACC 1; 2000 2 SA 674	Constitutional Court of South Africa	South Africa	25 Feb 2000	SAFLII	581
2000 3 SA 626; (2000) 8 BCLR 876	2000 3 SA 626; (2000) 8 BCLR 876		South Africa - British Columbia	circa 2000	LexisNexis	19
Metcash Trading Ltd v Commissioner of South African Revenue Services	2000 2 SA 232		South Africa	circa 2000	LexisNexis	2
Shell's Annandale Farm (Ply) Ltd v Commissioner, South African Revenue Service	2000 3 SA 564		South Africa	circa 2000	LexisNexis	5
Chief Lesapo v North West Agricultural Bank	[1999] ZACC 16; 2000 1 SA 409	Constitutional Court of South Africa	South Africa	16 Nov 1999	SAFLII	115
Contract Support Services (Pty) Ltd v Commissioner, South African Revenue Service	1999 3 SA 1133; 61 SATC 338		South Africa	circa 1999	LexisNexis	7
Hindry v Nedcor Bank Ltd	1999 2 SA 757		South Africa	circa 1999	LexisNexis	5
Van Zyl NO v Commissioner for Inland Revenue	1997 1 SA 883		South Africa	circa 1997	LexisNexis	6
Richards Bay Bulk Storage (Pty) Ltd v Minister for Public Enterprises (242/94)	[1996] ZASCA 23; 1996 4 SA 490	Supreme Court of Appeal of South Africa	South Africa	26 Mar 1996	SAFLII	6
Chancellor, Masters and Scholars of the University of Oxford v Commissioner for Inland Revenue	[1995] ZASCA 157; 1996 1 SA 1196; [1996] 1 All SA 287	Supreme Court of Appeal of South Africa	South Africa	30 Nov 1995	SAFLII	2
Deputy Commissioner of Taxation v Richard Walter Pty Ltd	[1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644	High Court of Australia	Australia - Commonwealth	18 Apr 1995	AustLII	344
Commissioner for Inland Revenue v Friedman NNO	[1992] ZASCA 190; 1993 1 SA 353; [1993] 1 All SA 306; 55 SATC 39	Supreme Court of Appeal of South Africa	South Africa	5 Nov 1992	SAFLII	29
Friedman NNO v Commissioner for Inland Revenue: In Re Phillip Framewill Trust v Commissioner for Inland Revenue	1991 2 SA 340		South Africa	circa 1991	LexisNexis	9
McKesson Corporation v Division of Alcoholic Beverages and Tobacco	496 US 18; 110 L Ed 2d 17; 110 SCt 2238	United States Supreme Court	United States	4 Jun 1990	WorldLII	48
Johannesburg Stock Exchange v Witwatersrand Nigel Ltd	[1988] ZASCA 18; 1988 3 SA 132; [1988] 2 All SA 308	Supreme Court of Appeal of South Africa	South Africa	22 Mar 1988	SAFLII	88
1988 2 SA 764	1988 2 SA 764		South Africa	circa 1988	LexisNexis	1
Kommissaris van Binnelandse Inkomste v Transvaalse Suikerkorporasie Bpk	1985 2 SA 668		South Africa	circa 1985	LexisNexis	7
Commissioner for Inland Revenue v Shell Southern Africa Pension Fund	1984 1 SA 672		South Africa	circa 1984	LexisNexis	13
Shell Southern Africa Pension Fund v Commissioner for Inland Revenue	1982 2 SA 541		South Africa	circa 1982	LexisNexis	1
Hicklin v Secretary for Inland Revenue	1980 1 SA 481		South Africa	circa 1980	LexisNexis	23
Customs and Excise Commissioners v Holvey	[1978] 1 QB 310		United Kingdom	circa 1978	LexisNexis / Westlaw	1
South Cape Corporation (Pty) Ltd v Engineering Management Services (Pty) Ltd	1977 3 SA 534; [1977] 4 All SA 53		South Africa	circa 1977	LexisNexis	211
Thorne NNO v Receiver of Revenue	1976 2 SA 50		South Africa	circa 1976	LexisNexis	1
Lambert v R	(1975) 58 DLR (3d) 74		Canada	circa 1975		1
Bob Jones University v Simon	416 US 725; 40 L Ed 2d 496; 94 SCt 2038	United States Supreme Court	United States	15 May 1974	WorldLII	142
Kruger v Sekretaris van Binnelandse Inkomste	1973 1 SA 394		South Africa	circa 1973	LexisNexis	2
Kruger v Commissioner for Inland Revenue	1966 1 SA 457		South Africa	circa 1966	LexisNexis	4
Commissioner for Inland Revenue v Jacobson's Estate	1961 3 SA 841		South Africa	circa 1961	LexisNexis	3
Commissioner for Inland Revenue v MacNeillie's Estate	1961 3 SA 833		South Africa	circa 1961	LexisNexis	16
Commissioner for Inland Revenue v Emary NO	1961 2 SA 621		South Africa	circa 1961	LexisNexis	7
Estate Smith v Commissioner for Inland Revenue	1960 3 SA 375		South Africa	circa 1960	LexisNexis	1
Phillips v Commissioner	283 US 589; 75 L Ed 2d 1289; 75 L Ed 1289; 51 SCt 608	United States Supreme Court	United States	25 May 1931	WorldLII	213
Johannesburg Consolidated Investment Co v Johannesburg Town Council	1903 TS 111		South Africa - Transvaal	circa 1903		99
671 Hand 676	671 Hand 676		United States - Ohio	circa 1996		1
Deputy Commissioner of Taxation v Mackey	64 FLR 432; (1982) 45 ALR 284; (1982) 13 ATR 547		Australia	circa 1996	Legal Online / Westlaw	53
5 Itc 1470; 52 Satc 88	5 ITC 1470; 52 SATC 88		Republic of Ireland	circa 1996		1

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