South Africa Case Law

Assmang Proprietary Limited v Commissioner for the South African Revenue Service and Others (91960/2015)

Assmang Proprietary Limited v Commissioner for the South African Revenue Service and Others (91960/2015) [2023] ZAGPPHC 2036 (18 December 2023)

Court

North Gauteng High Court, Pretoria

Case number

91960/2015

Judge

Francis-Subbiah

The court found that the contracts between the applicant and its contractors, despite references to wet and dry rates, were implemented on a wet basis, with contractors bearing the risk and cost of diesel through deductions in their invoices. This arrangement constituted a resale of fuel, rendering the purchases non-eligible for rebates under Note 6 to Schedule 6 of the Customs and Excise Act. The applicant failed to maintain sufficient records and logbooks to substantiate its claims, as required by the legislation. The court held that strict compliance with statutory requirements is necessar…

Source excerpt

• Diesel Fuel Rebate
• Customs And Excise Act
• Promotion Of Administrative Justice Act
• Record Keeping Requirements
• Constitutional Challenge
• Burden Of Proof

Dankie Oupa Delwery CC v Commissioner of the South African Revenue Service

Dankie Oupa Delwery CC v Commissioner of the South African Revenue Service [2023] ZAGPPHC 344; 39598/20 (10 March 2023)

Court

North Gauteng High Court, Pretoria

Case number

39598/20

Judge

Ceylon

The High Court granted leave to appeal in a dispute about diesel fuel rebate recordkeeping, fuel-usage logbooks, and the scope of a statutory appeal.

• Diesel Fuel Rebate
• Recordkeeping Requirements
• Leave To Appeal Test
• Customs And Excise Act
• Statutory Compliance
• Leave-to-appeal

SARS v Glencore Operations (Pty) Ltd (Leave to Appeal) (11696/2018)

SARS v Glencore Operations (Pty) Ltd (Leave to Appeal) (11696/2018) [2020] ZAGPPHC 459 (12 February 2020)

Court

North Gauteng High Court, Pretoria

Case number

11696/2018

Judge

Van der Westhuizen

The High Court dismissed SARS’s application for leave to appeal, finding no basis to think another court would reach a different result on the interpretation issue.

• Diesel Fuel Rebate
• Interpretation Of Include
• Leave To Appeal
• Costs Order
• Leave-to-appeal
• Statutory-interpretation

Commissioner for the South African Revenue Service v Langholm Farms (Pty) Ltd (1354/2018)

Commissioner for the South African Revenue Service v Langholm Farms (Pty) Ltd (1354/2018) [2019] ZASCA 163; 82 SATC 135 (29 November 2019)

Court

Supreme Court of Appeal

Case number

1354/2018

Judges

Cachalia, Wallis, Saldulker

The Supreme Court of Appeal held that diesel rebates under s 75(1C)(a)(iii) apply only to fuel delivered, stored and used on the taxpayer’s own premises.

• Diesel Fuel Rebate
• Customs And Excise Act
• Declaratory Orders
• Statutory Interpretation
• Diesel-fuel-rebate
• Customs-and-excise-act

Glencore Operations SA (Pty) Limited v Commissioner for the South African Revenue Service (11696/18)

Glencore Operations SA (Pty) Limited v Commissioner for the South African Revenue Service (11696/18) [2019] ZAGPPHC 545; 82 SATC 362 (24 October 2019)

Court

North Gauteng High Court, Pretoria

Case number

11696/18

Judge

Van der Westhuizen

The High Court held that the diesel rebate list in Schedule 6 is non-exhaustive and granted Glencore’s appeal, setting aside the Commissioner’s refusal.

• Customs And Excise Act
• Diesel Fuel Rebate
• Statutory Interpretation
• Primary Production In Mining
• Customs-and-excise-act
• Diesel-fuel-rebate