Herbert Adams Pty Ltd v Federal Commissioner of Taxation

(1932) 47 CLR 222
(1932) 2 ATD 31

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(Judgment by: Rich J)

Herbert Adams Pty Ltd
v Federal Commissioner of Taxation

Court:

Judges:
Rich JStarke J
McTiernan J
Dixon J
Evatt J

Subject References:
Taxation and revenue
Sales tax
Sponge cake
Pastry

Legislative References:
Sales Tax Assessment Act (No 1) 1930 (Cth) No 25 - s 20

Hearing date: 23, 24 May (Melbourne)
Judgment date: 4 August 1932

Sydney

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Judgment by:
Rich J

I think that Mann J. arrived at the right conclusion. I adopt the reasons contained in the judgment of my brother Dixon. The appeal should be dismissed.