Gas Regulator Levies Act, 2002
R 385
mineral
means any substance, excluding water, but including sand, stone, rock, gravel and clay, as well as soil, other than top soil-
| a) | whether that substance is in solid, liquid or gaseous form; |
| b) | that occurs naturally in or on the earth, in or under water or in tailings, and |
| c) | that has been formed by or subjected to a geological process. |
