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Tax Law [2018] ZASCA 101

Commissioner for the South African Revenue Service v South African Breweries (Pty) Ltd (442/2017)

Commissioner for the South African Revenue Service v South African Breweries (Pty) Ltd (442/2017) [2018] ZASCA 101; 81 SATC 44 (27 June 2018)

Court
Supreme Court of Appeal
Case number
442/2017
Judges
Ponnan, Wallis, Dambuza, Davis, Rogers

The Supreme Court of Appeal held that SAB’s flavoured alcoholic beverages were correctly classified under tariff heading 2206, not 2208, for excise duty purposes.

  • Customs And Excise Act
  • Tariff Classification
  • General Rules Of Interpretation
  • Excise Duty
  • Interpretation Of Statutes
  • Tariff-classification
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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.