Commissioner of Taxation (Cth) v Rochester

50 CLR 225

---

(Judgment by: Evatt J)

Between: Commissioner of Taxation (Cth) - Plaintiff
And: Rochester - Defendant

Court:

Judges: Rich J
Starke J
Dixon J

Evatt JMcTiernan J

Judgment date: 7 June 1934

Melbourne

---

Judgment by:
Evatt J

In view of the decision in Adams v. Rau ^[F3] I agree that in this case there is neither the manufacture nor the production of a commodity.