On 18 May 2012 the South African Revenue Service (Sars) advised of the judgement in its favour with respect to an appeal against the tariff determination (classification) of the “general purpose” of a utility vehicle. The appeal was heard by the North Gauteng High Court, with Sars being the appellant and Smith Mining Equipment (Pty) Ltd being the respondent. The tariff subheadings in question are 8704.21.80, and 8709.19.
