Income tax : right to acquire sand from sand deposits on a farm : Payments made when sand taken from time to time - Whether payments capital or revenue - Whether taxpayer entitled to claim value of sand as revenue expenditure : Ernst Bester Trust v CSARS, Case 282/2007 [2008] ZASCA 55, judgment of the Supreme Court of Appeal, deliverd by Heher JA, President, on 26 May 2008