Summarise this case using the method below:

Case:Commissioner, South African Revenue Service v Motion Vehicle Wholesalers (pty) Ltd

(link: http://www.saflii.org/za/cases/ZASCA/2006/157.pdf)

PLEASE USE THE CORRECT CASE: Commissioner, South African Revenue Service v Motion Vehicle Wholesalers (pty) Ltd as previous tutors summarised the wrong case.

THIS IS REALLY URGENT SO IT WOULD BE GREATLY APPRECIATED IF YOU ANSWERED :)

Method: (please submit the answer with the relevant headings and the answers underneath)

1. introduction

2. facts - identify & summarise key facts or background info that gave rise to the case

3. issues - identify the legal question

4. rules of law - identify applicable rule of law that applies to the issue(s) that the court will use to decide the case (eg: a provision of the Constitution, a statute and/or an older case).

5. application - describe how the court applied the rule to the facts, describe how the court explained its reasoning and include a brief summary of any concurring and dissenting opinions in this section.

6. conclusion - what was the court's ruling, and how did the court answer the issue(s)