CARFAX WASTE PAPER CO.LTD. v. MINISTER OF LABOUR

Abstract

February 14, 1968 Revenue — Selective employment tax — Qualifying activities — Waste paper sorted, graded, baled and sold to paper and board mills — Whether part of process of “manufacturing” — Whether “manufacture” — Waste paper merchants — Whether “dealers in waste paper” — Selective Employment Payments Act, 1966 (c32) s.1(2)(a) — Standard Industrial Classification Orders XV, XVI, XX.

Citation

of, P., Diplock, L.J. and Ashworth, J. (1968), "CARFAX WASTE PAPER CO.LTD. v. MINISTER OF LABOUR", Managerial Law, Vol. 4 No. 3, pp. 247-255. https://doi.org/10.1108/eb021517