AN appeal court judgment allowing Automakers, builders on Nissan cars in South Africa, tax exemption on export incentives does not apply to other car makers, the South African Revenue Service said on Monday. The Nissan case involved interpretation of a section of the Income Tax Act, and the court ruled that some R116-million in incentives paid by the state to Nissan for its exports of locally built vehicles were tax free. The ruling prompted other car makers to seek rebates on tax paid on export-incentive payments. The SARS said on Monday it remains of the view that provisions fo the disputed section do not apply to the latest export benefits, and therefore, “no revised assessments will … be issued or refunds be made in respect of any claims received in this regard”.