Commissioner of Taxation (Cth) v Rochester
50 CLR 225(Decision by: Starke J)
Between: Commissioner of Taxation (Cth) - Plaintiff
And: Rochester - Defendant
High Court of Australia
Judges:
Rich J
Starke JDixon J
Evatt J
McTiernan J
Judgment date: 7 June 1934
Melbourne
Decision by:
Starke J
The definition in neither of the Acts extends to the case of fish or potatoes that have simply been cooked.