Commissioner of Taxation (Cth) v Rochester

50 CLR 225

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(Decision by: Rich J)

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

Court:

Judges:
Rich JStarke J
Dixon J
Evatt J
McTiernan J

Judgment date: 7 June 1934

Melbourne

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Decision by:
Rich J

In my opinion these goods are neither manufactured nor produced, and I think the demurrer should be allowed and judgment entered for the defendant.