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 [2019] ZAGPPHC 61

Ellies Electronics (Pty) Ltd v South Africa Revenue Services (47899/2017)

Ellies Electronics (Pty) Ltd v South Africa Revenue Services (47899/2017) [2019] ZAGPPHC 61; 85 SATC 457 (7 March 2019)

Court
North Gauteng High Court, Pretoria
Case number
47899/2017
Judge
Van der Westhuizen

The High Court held that a solar panel light kit should be classified as a lighting product, not a generator, and dismissed the application with costs.

  • Customs Tariff Classification
  • Harmonised System Interpretation
  • Essential Characteristics Test
  • Costs Award
  • Customs-tariff-classification
  • Harmonised-system-interpretation
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.