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The stamp appears to be mint and still has small patches of gum. Located in Port Elizabeth and stamp can be examined before purchase.
It is possible that it is a cleaned fiscal but I think it unlikely, given that there is partial gum on the back.
The previous seller thought that it was more probable that, due to the bombing of the Waterlow Archive during the Second World War, there was a fair amount of water damage to the archive as part of it was burning. Burnt copies of the Maderia 1929 Ceres issue exist which have a similar appearance. So it is posdible that this item could have originated from the Archive. If so, then it can be regarded as a mint item, part gum ex Archive. The revenue-used stamps would normally have a perfin but inked revenue cancellations do exist.
As mint examples of this stamp are extremely rare, it would be a good addition to your collection. And, as I said above, I encourage a close examination before purchase. The scans show as much detail as you can see directly although the part gum condition on the back isn't as clear on the scan.
