Commissioner of Taxation (Cth) v Rochester
50 CLR 225(Judgment by: Rich J)
Between: Commissioner of Taxation (Cth) - Plaintiff
And: Rochester - Defendant
Judges:
Rich JStarke J
Dixon J
Evatt J
McTiernan J
Judgment date: 7 June 1934
Melbourne
Judgment 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.
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