Davies Coop & Co Ltd v Commissioner of Taxation (Cth) [1948] HCA 50
Cones and tubes used by the defendant are exempt from sales tax as 'aids to manufacture' under item 113C and the relevant regulations, and are not excluded as 'plant'; sales to purchasers who in fact quoted their certificates are not taxable irrespective of the lawfulness of the quotation.
- Jurisdiction
- Australia
- Procedural Posture
- Appeal / High Court Judgment on Appeal From a Single Judge Decision
- Outcome
- Appeal allowed; judgment for defendant with costs.
- Legal Topics
- ['sales Tax' 'aids to Manufacture' 'application of Sales Tax Exemptions' 'plant Under Sales Tax Regulations']
Case Brief
Summary, issues, holding and outcome
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Procedural Posture
Appeal / High Court Judgment on Appeal From a Single Judge Decision
Legal Issues
- 1 ["Whether cardboard cones and tubes used by a manufacturer for winding yarn are subject to sales tax or fall within the exemption for 'aids to manufacture'." 'Whether actual or lawful quotation of a sales tax certificate is required to exempt a transaction from sales tax.' "Whether cones and tubes are excluded from exemption as 'plant'."]
Ratio Decidendi
Cones and tubes used by the defendant are exempt from sales tax as 'aids to manufacture' under item 113C and the relevant regulations, and are not excluded as 'plant'; sales to purchasers who in fact quoted their certificates are not taxable irrespective of the lawfulness of the quotation.
Court Disposition
Appeal allowed; judgment for defendant with costs.
Orders
- ['Appeal allowed with costs.' 'Judgment below set aside.' 'Judgment for the defendant with costs.']
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