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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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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Legislation 4
1. Labour Relations Act, 1995 1970 citations
2. Income Tax Act, 1962 1599 citations
3. Tax Administration Act, 2011 253 citations
4. Mineral and Petroleum Resources Royalty Act, 2008 16 citations

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