Commissioner for the South African Revenue Service v Langholm Farms (Pty) Ltd (1354/2018) [2019] ZASCA 163 (29 November 2019)

Jurisdiction: South Africa
Citation: Commissioner for the South African Revenue Service v Langholm Farms (Pty) Ltd (1354/2018) [2019] ZASCA 163 (29 November 2019)
Media Neutral Citation: [2019] ZASCA 163
Hearing date: 8 November 2019
Court: Supreme Court of Appeal of South Africa
Case number: 1354/2018
Judges: Saldulker JA, Wallis JA, Cachalia JA
Judgment date: 29 November 2019
Language: English
Type: Judgment
Download: Download PDF (436.8 KB)

Flynote: Revenue – diesel fuel rebate – interpretation of s 75(1C)(a)(iii) of the
Customs and Excise Act 91 of 1964 – exercise of court’s discretion in terms of s 21 of
the Superior Courts Act 10 of 2013 – whether court appropriately exercised its
discretion in circumstances where Commissioner for the South African Revenue
Service had not issued a final assessment.