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South Africa Case Law

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Tax Law [1991] ZASCA 86

Commissioner for Inland Revenue v Langa National Brickworks (Pty) Ltd. (454/89)

Commissioner for Inland Revenue v Langa National Brickworks (Pty) Ltd. (454/89) [1991] ZASCA 86 (22 August 1991)

Court
Supreme Court of Appeal
Case number
454/89
Judges
Hoexter, Nestadt, Milne, Eksteen, Goldstone

The appeal was upheld because material disputes of fact made motion proceedings inappropriate for deciding whether LNB’s sales were exempt from sales tax.

  • Sales Tax Assessment
  • Declaratory Relief
  • Disputes Of Fact In Motion Proceedings
  • Contract Formation
  • Jurisdiction Of Tax Courts
  • Sales-tax
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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.

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