Maize Board v Hart (2726/1996)
Maize Board v Hart (2726/1996) [2004] ZAFSHC 109 (18 November 2004)
The High Court held that the Maize Board failed to prove that lease and management agreements were simulated transactions to evade maize levies.
- Simulated Transactions
- Onus Of Proof
- Levy Evasion
- Contractual Intent
- Simulated-transactions
- Onus-of-proof