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[2015] ZAGPPHC 609
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Commissioner for the South African Revenue Service v Marshall NO and Others (39219/2014) [2015] ZAGPPHC 609 (21 August 2015)
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
: