25 May 2022 – Value-Added Tax Act, 1991
Lueven Metals (Pty) Ltd v CSARS (31356/2021) [2022] ZAGPPHC 325 (19 May 2022)
Value-added tax (VAT): Act 89 of 1991, section 11(1)(f) – Jurisdictional requirements for a supply of gold to be zero-rated for VAT purposes – applicable principles of statutory interpretation – certain VAT rulings referred to but not analysed
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