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South Africa Case Law

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Tax Law [2011] ZAGPPHC 116

Nutec Southern Africa (Pty) Ltd v Commissioner for the South African Revenue Service (45921/2010)

Nutec Southern Africa (Pty) Ltd v Commissioner for the South African Revenue Service (45921/2010) [2011] ZAGPPHC 116 (10 June 2011)

Court
North Gauteng High Court, Pretoria
Case number
45921/2010
Judge
Du Plessis

The High Court set aside SARS’s tariff determination and held that Acid Buf is classifiable under heading 1212.20.90 as seaweed and other algae.

  • Customs And Excise Duties
  • Tariff Classification
  • Imported Goods Classification
  • Tariff-classification
  • Customs-and-excise
  • Import-duty
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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.