SARS v United Manganese of Kalahari (Pty) Ltd (264/2019) [2020] ZASCA 16 (25 March 2020)

Jurisdiction
South Africa
Citation
SARS v United Manganese of Kalahari (Pty) Ltd (264/2019) [2020] ZASCA 16 (25 March 2020)
Media Neutral Citation
[2020] ZASCA 16
Hearing date
13 March 2020
Court
Supreme Court of Appeal of South Africa
Case number
264/2019
Judges
Wallis JA, Cachalia JA, Dambuza JA, Mbha JA, Schippers JA
Judgment date
25 March 2020
Language
English
Type
Judgment
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Flynote

Mineral and Petroleum Resources Royalty Act 28 of 2008 –
royalty calculation based on gross sales determined in terms of s 6(2)(b),
read with s 6(3)(b) of the Royalty Act – gross sales to be determined
without regard to any expenditure incurred in respect of transport,
insurance and handling of mineral – meaning of ‘without regard to any
expenditure’.

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Cited documents 14

Judgment 10
  1. Afgri Grain Marketing (Pty) Ltd v Trustees for the time being of Copenship Bulkers A/S (in liquidation) and Others (797/2018) [2019] ZASCA 67 (29 May 2019)
  2. Airports Company South Africa v Big Five Duty Free (Pty) Ltd and Others [2018] ZACC 33 (27 September 2018)
  3. Commissioner For The South African Revenue Service v Bosch and Another (394/2013) [2014] ZASCA 171 (19 November 2014)
  4. Commissioner for the South African Revenue Service v Langholm Farms (Pty) Ltd (1354/2018) [2019] ZASCA 163 (29 November 2019)
  5. Commissioner of the South African Revenue Services v Daikin Air Conditioning South Africa (Pty) Ltd (185 of 2017) [2018] ZASCA 66 (25 May 2018)
  6. Natal Joint Municipal Pension Fund v Endumeni Municipality (920/2010) [2012] ZASCA 13 (16 March 2012)
  7. National Education Health and Allied Workers Union (NEHAWU) v University of Cape Town and Others [2002] ZACC 27 (6 December 2002)
  8. Sidumo and Another v Rustenburg Platinum Mines Ltd and Others [2007] ZACC 22 (5 October 2007)
  9. Telkom SA SOC Limited v The Commissioner for the South African Revenue Service (239/2019) [2020] ZASCA 19 (25 March 2020)
  10. Transnet Ltd v The Owner of the Alina II (898/2010) [2011] ZASCA 129 (15 September 2011)
Legislation 4
  1. Income Tax Act, 1962
  2. Labour Relations Act, 1995
  3. Mineral and Petroleum Resources Royalty Act, 2008
  4. Tax Administration Act, 2011

Documents citing this one 16

Judgment 16
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  12. Nedbank Limited v Houtbosplaas (Pty) Ltd and Another (164 of 2021) [2022] ZASCA 69 (19 May 2022)
  13. Poulter v Commissioner for South African Revenue Service (A88/2023) [2024] ZAWCHC 54 (2 April 2024)
  14. Ragavan and Others v Optimum Coal Terminal (Pty) Ltd (in business rescue) and Others (136/2022) [2023] ZASCA 34 (31 March 2023)
  15. South African Municipal Workers Union National Provident Fund (Pty) Ltd v Dihlabeng Local Municipality and Others (65/2022) [2023] ZASCA 55 (20 April 2023)
  16. Venator Africa (Pty) Ltd v Watts and Others (053/2023) [2024] ZASCA 60 (24 April 2024)