Commissioner of Taxation (Cth) v Rochester

50 CLR 225

(Judgment by: Evatt J)

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

Court:
High Court of Australia

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.

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