A value added tax vat known in some countries as a goods and services tax gst is a type of general consumption tax that is collected incrementally based on the increase in value of a product or service at each stage of production or distribution. Tax cases play a large part in the interpretation of tax legislation since many of the terms mentioned in the income tax act are not defined knowing the basic principles of taxation and the associated tax cases is a prerequisite for effective tax planning. In the high court of south africa gauteng local division johannesburg case number 12331 12 date 27 may 2016 in the matter between the state. Legal directory and search engine legislation case law journals law reform by country and subject. Mr chadwick tried to bring relief and comfort to the victims of the lewisham train disaster in december 1967 his widow claimed in nervous shock saying that it had eventually led to his own death
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