Diageo South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (330/2019) [2020] ZASCA 34 (3 April 2020)

Value Added Tax Act 89 of 1991 – interpretation of s 8(15) – deeming
provision – single supply of advertising and promotional goods and services to non-
resident entities – applicability of deeming provision applied to goods portion of the
supply – VAT at standard rate correctly levied in terms of s 7(1)(a) of the Act.