CSARS v United Manganese of Kalahari (Pty) Ltd (Case No: 264/2019)
Tue, 05 May 2020
SUMMARY The United Manganese of Kalahari (Pty) Ltd (“UMK”) (the “Respondent”) conducted mining operations to produce manganese. The Respondent interpreted section 6(3)(b) of the Royalty Act (the “Act”) to permit the deduction of transport, insurance and handling costs (the “TIH costs”) when calculating gross sales. These were the costs which were incurred in the process
- Published in 2008, Mineral and Petroleum Resources Royalty Act
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