19 March 2021 – Value-Added Tax Act, 1991: Wenco International Mining Systems Ltd and Another v CSARS (59922/2019) [2021] ZAGPPHC 70 (19 January 2021)
Whether the VAT Ruling issued by the Commissioner for the South African Revenue Service to the first applicant should be declared unlawful and set aside; whether the respondent should be directed to issue a VAT Ruling allowing the second applicant to register for VAT as envisaged in the definition of “enterprise” in section 1(1) of the VAT Act, and whether second applicant should be directed to upon registration account for VAT at the zero rate on services supplied to the first applicant under section 11(2)(o) and section 11(2)(k)
