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IN THE HIGH COURT OF SOUTH AFRICA

(GAUTENG DIVISION, PRETORIA)

Case number: 39219/2014

Date:

In the matter between:

THE COMMISSIONER FOR THE SOUTH

AFRICAN REVENUE SERVICE                                                                                     APPLICANT

And

ALAN GEORGE MARSHALL N.O.                                                                     1^ST RESPONDENT

RENE PIETER DE WET N.O.                                                                              2^ND RESPONDENT

KNOWLEDGE LWAZI MBOYI N.O.                                                                  3^RD RESPONDENT

JOHN ANDREW DE MARTIN N.O.                                                                    4^TH RESPONDENT

RAY SIPHOSOMHLE SITHEMBELE                                                                5^TH RESPONDENT

MSENGANA N.O.                                                                                                   6^TH RESPONDENT

KOVIN SHUNMUGAM NAIDOO                                                                       7^TH RESPONDENT

SAMSON MAKHUDU GULUBE                                                                         8^TH RESPONDENT

JUDGMENT

(APPLICATION FOR LEAVE TO APPEAL)

PRETORIUS J,

[1] This is an application for leave to appeal against the judgment delivered on 6 May 2015.

[2] I have read the notice for the application for leave to appeal and have listened to the arguments by counsel.

[3] Although I am still convinced that my finding on the interpretation of section 8(5) of the Value Added Tax No. 89 of 1991 read with section 11(2) n of the Value Added Tax Act is correct, there is a possibility that another court may come to a different conclusion.

[4] Therefore I make the following order:

1.            Leave to appeal is granted to the Supreme Court of Appeal;

2.            Costs of this application to be costs in the appeal.

_____________________

Judge C Pretorius

 

Case number                                     : 39219/2014

 

Appeal for leave to appeal

heard on                                             : 6 August 2015

 

For the Applicant                               : Adv. A Sholto-Douglas/Adv Cassim

Instructed by                                       : STATE ATTORNEY

For the Respondent                          : Adv. PA Swanepoel

Instructed by                                       : EDWARD NATHAN SONNENBERGS

                                                              INC

 

Date of Judgment                             :

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