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

SARS v United Manganese of Kalahari (Pty) Ltd (264/2019) [2020] ZASCA 16 (25 March 2020)
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
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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Judgment 10
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Act 5
1. Constitution of the Republic of South Africa, 1996 12618 citations
2. Labour Relations Act, 1995 2483 citations
3. Income Tax Act, 1962 1717 citations
4. Tax Administration Act, 2011 289 citations
5. Mineral and Petroleum Resources Royalty Act, 2008 21 citations

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