Wenco International Mining Systems Ltd and Another v Commissioner for the South African Revenue Service (59922/2019)
Wenco International Mining Systems Ltd and Another v Commissioner for the South African Revenue Service (59922/2019) [2021] ZAGPPHC 70; 83 SATC 463 (19 January 2021)
The High Court dismissed a VAT review, holding that the South African branch did not conduct a separate enterprise and could not be separately registered for VAT.
- Vat Registration
- Definition Of Enterprise
- Promotion Of Administrative Justice Act
- Zero Rating
- Branch Vs Main Business
- Statutory Interpretation