Following the declaration of a national state of disaster due to the COVID-19 pandemic, the Minister of Cooperative Governance and Traditional Affairs promulgated regulations under s 27 of the Disaster Management Act 57 of 2002. Regulation 45 prohibited the sale of tobacco products, e-cigarettes and related products during Alert Level 3 of the lockdown. The respondents, representing participants across the tobacco value chain (farmers, manufacturers, retailers and consumers), challenged the regulation in the Western Cape High Court as unconstitutional. They alleged that the ban infringed several constitutional rights and was not rationally connected to reducing the strain on the health system. The High Court declared Regulation 45 unconstitutional and invalid. The Minister and the President appealed that finding to the Supreme Court of Appeal, while the respondents cross-appealed on costs.