Hygienic Lily Ltd v Deputy Commissioner of Taxation [1987] FCA 155

CATCHWORDS

SALES TAX - Whether paper cups fall within item 1 para (c) of the third schedule to the Sales Tax (Exemptions and Classifications) Act 1935.

WORDS AND PHRASES - "Goods of a kind ordinarily used for household purposes".

' Sales Tax Assessment Act (No.1) 1930 ss. 3(i), 17. Sales Tax Act (No. 1) 1930 ss. 4(b) and 4(d)

Sales Tax (Exemptions and Classifications) Act 1935 s.6B, Schedule 3 item 1 para (c)

Nomad Industries of Aust.Pty.Ltd Vv. Federal Commissioner of Taxation (1986) 86 ATC 4,036 referred to

Customs and Excise Commissioners v Mechanical Services (Trailer Engineers) Ltd £19791 1 WLR 305 referred to

Deputy Commissioner of Taxation v Stewart (1984) 154 CLR 385 referred to

Federal Commissioner of Taxation v Newbound & Co. Pty.Ltd. (1952) 10 ATD 59 considered.

Kentucky Fried Chicken Pty Ltd v Federal Commissioner of Taxation (1986) 86 ATC 4701 referred to

Hygienic Lily Limited v Deput Commissioner of Taxation

No. 101 of 1986

Gummow J. Sydney 6 April 1987

fae

«8 APR 1987

FEDERAL COURT OB AUSTRALIA

PRINCIPAL REGISTRY

IN THE FEDERAL COURT OF AUSTRALIA

) }

NEW SOUTH WALES DISTRICT REGISTRY ) No. 101 of 1986 )

GENERAL DIVISION )

a BETWEEN : HYGIENTC LILY LIMITED Sy Applicant AND: ; = DEPUTY COMMISSIONER OF ~~ _ TAXATION cet Respondent MINUTE OF ORDER JUDGE MAKING ORDER GUMMOW J. wee ee DATE OF ORDER: 6 April 1987 - WHERE MADE: SYDNEY THE COURT DECLARES THAT: 1. The cups which are Exhibits "B" "C" and "D" in

these proceedings are each, within the meanings of Item I in the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935, (i) articles that are made of a material other than glass and are used for purposes for which glassware is used and (11) goods of a kind

ordinarily used for household purposes.

2. The rate of sales tax imposed by the Sales Tax Act

(No.1) 1930 upon each of the cups being Exhibits