Federal Commissioner of Taxation v Silverton Tramway Co Ltd

(1953) 88 CLR 559
27 ALJ 580
10 ATD 295

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Between: Federal Commissioner of Taxation
And: Silverton Tramway Co Ltd

Court:

Judges: Dixon CJ
Webb J
Taylor J

Subject References:
Taxation and revenue
Sales tax
Exemption
Goods for use by public transport authority
Trading company conducting public transport serice for private profit

Legislative References:
Sales Tax (Exemptions and Classifications) Act 1935 - Section 5; First Schedule; Div XI; Item 77

Hearing date: 29 September 1953; 30 September 1953
Judgment date: 25 November 1953

Melbourne

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ORDER

Question in the special case stated answered that the defendant was not on 5th October 1951 a public transport authority within the meaning of Item 77 of the First Schedule to the Sales Tax (Exemption and Classifications) Act 1935-1951.

Enter judgment for the plaintiff for the sum of PD17,214 14s. 2d. with the taxed costs of the action, including the costs of the special case.