Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
producer
with respect to any particular goods, means a person who—
| a) | grows, nurtures, harvests, mines, generates, refines, creates, manufactures or otherwise produces the goods within the Republic, or causes any of those things to be done, with the intention of making them available for supply in the ordinary course of business; or |
| b) | by applying a personal or business name, trade mark, trade description or other visual representation on or in relation to the goods, has created or established a reasonable expectation that the person is a person contemplated in paragraph (a); |
