Casino Association of South Africa and Others v Member of Executive Council for Economic Development, Environment, Conservation and Tourism and Others (CCT 322/22) [2023] ZACC 39 (29 November 2023)

Confirmation of the order of constitutional invalidity granted by the High Court — North West Gambling Act 2 of 2001 — Sections 84(1)(e), 87(1)(a), and 87(3) of the North West Gambling Act — Regulation 73(1) of the North West Gambling Regulations 2002

Section 228(1)(a) of the Constitution — Provincial Tax Regulation Process Act 53 of 2001 — Imposition of tax and levies by Member of the Executive Council — Application of the dominant purpose test to determine whether a charge amounts to a tax or levy — Sufficient nexus is required between the impugned charge and the regulatory scheme of the statute to determine whether the charge is a tax