Court name
Supreme Court of Appeal of South Africa
Case number
462 of 2020
Case name
Commissioner, South African Revenue Service v Glencore Operations SA (Pty) Ltd
Media neutral citation
[2021] ZASCA 111
Case summary:

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

Petse DP
Mbha JA
Gorven AJA
Rogers AJA
Mabindla-Boqwana AJA