PRESTCOLD (CENTRAL) LTD. v. MINISTER OF LABOUR

Abstract

February 21, 1968 Revenue — Selective employment tax — Qualifying activities — Refrigerating machinery — Assembly of parts of refrigerating machinery in cooling rooms — Whether “manufacture” — Whether “construction” — Selective Employment Payments Act, 1966 (c.32), s.1(2)(a), (b) — Standard Industrial Classification, Orders VI, XVII.

Citation

of, P., Ashworth, J. and Willis, J. (1968), "PRESTCOLD (CENTRAL) LTD. v. MINISTER OF LABOUR", Managerial Law, Vol. 4 No. 4, pp. 396-402. https://doi.org/10.1108/eb021534