The High Court of the Western Cape recently judged in the case of South Atlantic Jazz Festival (Pty) Ltd v SARS that where a vendor has sufficient information to prove its entitlement to an input tax credit, the input tax credit may be claimed notwithstanding the fact that the vendor is not in possession of a tax invoice. This is a significant departure from traditional thinking that no input tax credit may be claimed without a tax invoice. The court further confirmed the fundamental principle of interpretation of statutes that where the wording of a statute is clear and unambiguous, the statute must be applied according to its tenor. No doubt SARS will amend the VAT Act to overcome the potential impact of the judgement. The key lesson to be learned from this judgement though is that the fact that SARS may not like something, is no reason not to fight SARS if the law is on your side.