Minister of Trade and Industry v Sundays River Citrus Company (Pty) Ltd (798/2018) [2019] ZASCA 184 (3 December 2019)

Flynote

Trade and Industry – grant payable to enterprises to promote their
competitiveness as incentive for job creation and retention – grant payable to enterprises
undertaking investment in competitiveness enhancing activities of existing operations –
calculation of grant based on the manufacturing value added by the enterprise concerned
in its manufacturing process – no particular method of grant calculation prescribed – audited
financial statements but one of the methods that may be used to determine actual
manufacturing value added.


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