FC of T v BANK OF WESTERN AUSTRALIA LIMITED; FC of T v STATE BANK OF NEW SOUTH WALES LIMITED
Judges:Wilcox J
Hill J
Drummond J
Court:
Full Federal Court
Wilcox J
I have read in draft form the judgments of Hill J and Drummond J. I agree with everything they say. There is nothing I can usefully add. Each appeal should be allowed. In each case the declarations and orders made by Lindgren J on 4 November 1994 should be set aside and, in lieu thereof, it should be declared that the relevant goods are not exempt from sales tax. The respondents should pay the appellant's costs both here and below.
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