South Africa Case Law

Mbali Coal (Pty) Ltd v Commissioner for the South African Revenue Services (81950/2019)

Mbali Coal (Pty) Ltd v Commissioner for the South African Revenue Services (81950/2019) [2023] ZAGPPHC 1792; 84 SATC 353 (5 October 2023)

Court

North Gauteng High Court, Pretoria

Case number

81950/2019

Judge

Bam

The High Court dismissed Mbali Coal’s appeal against SARS’s disallowance of diesel refund claims, holding the activities were post-mining and the records were inadequate.

• Diesel Refund Scheme
• Customs And Excise Act
• Primary Production Activities
• Recordkeeping Requirements
• Judicial Deference
• Diesel-refund-scheme

Graspan Colliery SA (Pty) Ltd v Commissioner for the South African Revenue Service (8420/18)

Graspan Colliery SA (Pty) Ltd v Commissioner for the South African Revenue Service (8420/18) [2020] ZAGPPHC 560; 83 SATC 10 (11 September 2020)

Court

North Gauteng High Court, Pretoria

Case number

8420/18

Judge

Collis

The court found that, prior to the amendment of Note 6(f)(iii) on 27 May 2016, rehabilitation activities were not included as 'primary production activities in mining' for the purposes of diesel refund claims under the Customs and Excise Act. The list of qualifying activities in the note was interpreted as exhaustive, and the subsequent amendment explicitly added rehabilitation, confirming its previous exclusion. The applicant's claim for diesel refunds related to rehabilitation activities before the amendment was therefore not valid. Regarding the diesel supplied to Sandton Plant Hire, the a…

Source excerpt

• Customs And Excise Act
• Diesel Refund Scheme
• Statutory Interpretation
• Primary Production Activities
• Misrepresentation
• Commissioner Discretion