- Flynote
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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.
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Cited documents 6
Judgment 4
Legislation 2
1. | Superior Courts Act, 2013 | 1696 citations |
2. | Customs and Excise Act, 1964 | 912 citations |