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South Africa Case Law

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Tax Law [2010] ZAKZPHC 45

Durban NorthTurf (Pty) Ltd v Commissioner of the South African Revenue Services (4355/2008)

Durban NorthTurf (Pty) Ltd v Commissioner of the South African Revenue Services (4355/2008) [2010] ZAKZPHC 45; 2011 (2) SA 347 (KZP) ; [2011] 1 All SA 525 (KZP); 73 SATC 349 (31 August 2010)

Court
Kwazulu-Natal High Court, Pietermaritzburg
Case number
4355/2008
Judge
Madondo

The court held that Poligras 2000 synthetic turf is sporting equipment for hockey, not a carpet. The appeal against SARS’s tariff classification was upheld.

  • Customs And Excise Act
  • Tariff Classification
  • Interpretation Of Harmonized System
  • Sporting Equipment Imports
  • Tariff-classification
  • Customs-and-excise
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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.