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SOUTH AFRICA: Favorable judgment in CSARS vs United Manganese

The Supreme Court of Appeal today handed down a favorable judgment in CSARS vs United Manganese of Kalahari regarding the interpretation of section 6(3)(b) of the Mineral Royalty Act, i.e. the deduction of TIH (i.e. Transport, Insurance and Handling costs) from Gross Sales for mineral royalty liability calculation purposes.  This is a big win, not just for UMK but for the whole mining industry.

Download a copy of the judgment here:

sca_judgment

29 March 2020
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