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Metcash Trading Ltd v Commissioner for the South African Revenue Service (CCT3/00)   flag  5

[2000] ZACC 21
Constitutional Court of South Africa
South Africa
24th November, 2000

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mlungwana v S (CCT32/18) [2018] ZACC 45; 2019 1 SACR 429 Constitutional Court of South Africa South Africa 19 Nov 2018 SAFLII flag 1
Engen Petroleum Ltd v The Business Zone 1010 CC t/a Emmarentia Convenience Centre) [2015] ZASCA 176 Supreme Court of Appeal of South Africa South Africa 27 Nov 2015 SAFLII flag 2
Florence v Government of the Republic of South Africa [2014] ZACC 22; 2014 6 SA 456 Constitutional Court of South Africa South Africa 26 Aug 2014 SAFLII flag 19
Minister of Defence and Military Veterans v Motau & others [2014] ZACC 18; 2014 5 SA 69 Constitutional Court of South Africa South Africa 10 Jun 2014 SAFLII flag 43
Twee Jonge Gezellen (Pty) Ltd v Land and Agricultural Development Bank of South Africa t/a The Land Bank (CCT 68/10) [2011] ZACC 2; 2011 3 SA 1 Constitutional Court of South Africa South Africa 22 Feb 2011 SAFLII flag 13

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Pharmaceutical Manufacturers Association of SA: In re Ex Parte President of the Republic of South Africa [2000] ZACC 1; 2000 2 SA 674 Constitutional Court of South Africa South Africa 25 Feb 2000 SAFLII flag 442
First National Bank of SA Ltd v Land and Agricultural Bank of South Africa; Sheard v Land and Agricultural Bank of South Africa 2000 3 SA 626; (2000) 8 BCLR 876 South Africa - British Columbia circa 2000 LexisNexis flag 18
Metcash Trading Ltd v Commissioner for the South African Revenue Service 2000 2 SA 232; 2000 3 BCLR 318 South Africa - British Columbia circa 2000 LexisNexis flag 1
Shell's Annandale Farm (Ply) Ltd v Commissioner, South African Revenue Service 2000 3 SA 564 South Africa circa 2000 LexisNexis flag 3
Chief Lesapo v North West Agricultural Bank [1999] ZACC 16; 2000 1 SA 409 Constitutional Court of South Africa South Africa 16 Nov 1999 SAFLII flag 80
Hindry v Nedcor Bank Ltd & Another 1999 2 SA 757 South Africa circa 1999 LexisNexis flag 4
Contract Support Services (Pty) Ltd v Commissioner, South African Revenue Service 1999 3 SA 1133; 61 SATC 338 South Africa circa 1999 LexisNexis flag 5
Van Zyl NO v Commissioner for Inland Revenue 1997 1 SA 883 South Africa circa 1997 LexisNexis flag 6
Richards Bay Bulk Storage (Pty) Ltd v Minister for Public Enterprises (242/94) [1996] ZASCA 23; 1996 4 SA 490 Supreme Court of Appeal of South Africa South Africa 26 Mar 1996 SAFLII flag 2
Chancellor, Masters and Scholars of the University of Oxford v Commissioner for Inland Revenue (385/94) [1995] ZASCA 157; 1996 1 SA 1196; [1996] 1 All SA 287 Supreme Court of Appeal of South Africa South Africa 30 Nov 1995 SAFLII flag 1
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1994) 183 CLR 168; (1995) 127 ALR 21; (1995) 69 ALJR 223; (1995) 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 316
Commissioner for Inland Revenue v Friedman NNO (14/91) [1992] ZASCA 190; 1993 1 SA 353; [1993] 1 All SA 306 Supreme Court of Appeal of South Africa South Africa 5 Nov 1992 SAFLII flag 17
Friedman NNO v CIR: In Re Phillip Frame Will Trust v CIR 1991 2 SA 340 South Africa circa 1991 LexisNexis flag 8
McKesson Corporation v Division of Alcoholic Beverages & Tobacco 496 US 18; 110 L Ed 2d 17; 110 SCt 2238 United States Supreme Court United States 4 Jun 1990 WorldLII flag 49
Johannesburg Stock Exchange v Witwatersrand Nigel Ltd [1988] ZASCA 18; 1988 3 SA 132; [1988] 2 All SA 308 Supreme Court of Appeal of South Africa South Africa 22 Mar 1988 SAFLII flag 66
1988 2 SA 764 1988 2 SA 764 South Africa circa 1988 LexisNexis flag 1
Kommissaris van Binnelandse Inkomste v Transvaalse Suikerkorporasie Bpk 1985 2 SA 668 South Africa circa 1985 LexisNexis flag 4
Commissioner for Inland Revenue v Shell Southern Africa Pension Fund 1984 1 SA 672 South Africa circa 1984 LexisNexis flag 11
Shell Southern Africa Pension Fund v Commissioner for Inland Revenue 1982 2 SA 541 South Africa circa 1982 LexisNexis flag 1
Hicklin v Secretary for Inland Revenue 1980 1 SA 481 South Africa circa 1980 LexisNexis flag 16
Customs and Excise Commissioners v Holvey [1978] 1 QB 310 United Kingdom circa 1978 LexisNexis / Westlaw flag 1
South Cape Corporation (Pty) Ltd v Engineering Management Services (Pty) Ltd 1977 3 SA 534; [1977] 4 All SA 53 South Africa circa 1977 LexisNexis flag 134
Thorne NNO v Receiver of Revenue 1976 2 SA 50 South Africa circa 1976 LexisNexis flag 1
Lambert v R (1975) 58 DLR (3d) 74 Canada circa 1975 flag 1
Bob Jones University v Simon 416 US 725; 40 L Ed 2d 496; 94 SCt 2038 United States Supreme Court United States 15 May 1974 WorldLII flag 141
Kruger v Sekretaris van Binnelandse Inkomste 1973 1 SA 394 South Africa circa 1973 LexisNexis flag 2
Kruger v Commissioner for Inland Revenue 1966 1 SA 457 South Africa circa 1966 LexisNexis flag 3
Commissioner for Inland Revenue v Jacobson's Estate 1961 3 SA 841 South Africa circa 1961 LexisNexis flag 3
Commissioner for Inland Revenue v MacNeillie's Estate 1961 3 SA 833 South Africa circa 1961 LexisNexis flag 12
Commissioner for Inland Revenue v Emary NO 1961 2 SA 621 South Africa circa 1961 LexisNexis flag 4
Estate Smith v Commissioner for Inland Revenue 1960 3 SA 375 South Africa circa 1960 LexisNexis flag 1
Phillips v Commissioner 283 US 589; 75 L Ed 2d 1289; 75 L Ed 1289; 51 SCt 608 United States Supreme Court United States 25 May 1931 WorldLII flag 215
Johannesburg Consolidated Investment Co v Johannesburg Town Council 1903 TS 111 South Africa - Transvaal circa 1903 flag 81
671 Hand 676 671 Hand 676 United States - Ohio circa 1996 flag 1
Deputy Commissioner of Taxation v Mackey 64 FLR 432; (1982) 45 ALR 284; (1982) 13 ATR 547 Australia circa 1996 Legal Online / Westlaw flag 49
5 Itc 1470; 52 Satc 88 5 ITC 1470; 52 SATC 88 Republic of Ireland circa 1996 flag 1

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