Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
IGY Manufacturing Pty Ltd v Commissioner of Taxation [1999] FCA 1157
No question of principle Sales Tax (Exemptions and Classifications) Act 1992 Sch 1 Items 39, 40, 41, 65, 68 and 77
Deputy Commissioner of Taxation v Stewart (1984) 154 CLR 385 cited Telstra Corporation Ltd v Commissioner of Taxation (1996) 68 FCR 566 cited Diethelm Manufacturing Pty Ltd v Commissioner of Taxation (1993) 44 FCR 450 cited Woolworths Ltd v FCT (1999) 99 ATC 4, 187 cited McNicol v Pinch [1906] 2 KB 352 referred to In re Searls Ltd (1932) 33 SR (NSW) 7 referred to Federal Commissioner of Taxation v Jack Zinader Pty Ltd (1949) 78 CLR 336 referred to MP Metals Pty Ltd v Federal Commissioner of Taxation (1968) 117 CLR 631 discussed Ready Mixed Concrete (WA) Pty Ltd v Commissioner of Taxation (1971) 45 ALJR 293 discussed DCT v Stronach (1936) 55 CLR 305 discussed Feltex Commercial Interiors Pty Ltd v FCT (1990) 90 ATC 4,925 cited Dick Smith Electronics Pty Ltd v FCT (1997) 97 ATC 5,089 cited Regional Director of Customs (WA) v Dampier Salt (Operations) Pty Ltd (1996) 67 FCR 108 considered Commissioner of Taxation (Cth) v Broken Hill Pty Co Ltd (1969) 120 CLR 240 discussed Abbott Point Bulk Coal Pty Ltd v Collector of Customs (1992) 35 FCR 371 applied NSW Associated Blue-Metal Quarries Ltd v FCT (1955) 94 CLR 509 discussed North Australian Cement Ltd v FCT (1989) 89 ATC 4,765 discussed IGY MANUFACTURING PTY LTD v COMMISSIONER OF TAXATION NG 1349 OF 1998
HELY J 25 AUGUST 1999 SYDNEY
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY NG 1349 OF 1998
BETWEEN: IGY MANUFACTURING PTY LTD
(ACN 000 539 033)
Applicant
AND: COMMISSIONER OF TAXATION
Respondent
JUDGE: HELY J
DATE OF ORDER: 25 AUGUST 1999
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