AfriForum and Another v University of Free State [2017] ZACC 48 (29 December 2017)

Revenue –Customs and Excise Act 91 of 1964 (the Act) – diesel
fuel concession – entitlement to a refund of diesel fuel levy used for primary production in mining – interpretation and ambit of Note 6(f)(iii) of Item 670.04 in Part 3 of Schedule 6 to the Act – claim by entity engaged in mining activities for diesel rebates in respect of period between August 2011 and 13 December 2013 – claim disallowed by Commissioner on grounds that the activities in respect of which claim submitted not constituting primary production activity in mining within ambit of Note 6(f)(iii) but related to secondary activities in mining – decision by the high court overturning the Commissioner's determination and instead holding that taxpayer entitled to a refund of diesel fuel levy for the relevant period reversed on appeal

Education – university language policy – whether historically English/Afrikaans university’s decision to replace its dual-medium language policy with English-only policy infringed principle of legality and unlawful – held that the university failed to establish that it was not reasonably practicable to continue offering tuition in Afrikaans under s 29(2) of the Constitution – appeal upheld.

Interpretation – section 33 of Electoral Act 73 of 1998 – whether the word ‘consulate’ appearing in the section and regulation 10(3) of the Election Regulations, 2004 published under GN R12 in GG 25894 of 7 January 2004 excludes a consulate headed by honorary consul – principles of statutory interpretation restated