Esheria South Africa Case Law
Sign in
South Africa Source-linked decisions Coverage checked

South Africa Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page
1 court collection
Last checked

Search and filter South Africa case law

Results update automatically as you type.

South Africa decisions

Decisions matching the current search

Clear filters
Tax Law [2023] ZAGPPHC 1957

Canyon Resources (Pty) Ltd v Commissioner for the South African Revenue Service (68281/2016)

Canyon Resources (Pty) Ltd v Commissioner for the South African Revenue Service (68281/2016) [2023] ZAGPPHC 1957 (30 November 2023)

Court
North Gauteng High Court, Pretoria
Case number
68281/2016
Judge
N Davis

The High Court upheld SARS’s refusal of diesel refund claims under rebate item 670.04, finding the applicant’s records too vague and inconsistent to prove eligible use.

  • Diesel Refund
  • Customs And Excise Act
  • Rebate Item 670 04
  • Recordkeeping Requirements
  • Eligible Use Of Diesel
  • Burden Of Proof
Read case analysis

About this LexChat collection

South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.