South Africa Case Law

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