The North Gauteng High Court in Pretoria has dismissed a bid by the local unit of the Chinese Railway Rolling Stock Corporation to have SARS return money taken from its accounts. SARS found that CRRC E-Loco overstated the price of its locomotives sold to Transnet as part of its involvement in state capture and that the company has a tax debt of more than R3.6 billion. Its parent company is the world’s biggest train maker, which is part-owned by the Chinese government. The State Capture Inquiry report found that CRRC businesses paid billions in kickbacks to Gupta companies to ensure that Transnet buy 1 064 of its locomotives.