29 Oct 1997
Christchurch City Council v Accident Rehabilitation and Compensation Insurance Corporation
- Citation
- [1997] NZACC 210
- Court
- District Court
The Court held the Review Officer and respondent were wrong; on the evidence the LATE is a manufacturer only and has no construction/paving function, ANZSIC distinguishes manufacture from use, and therefore the correct classification is 25200 Petroleum and Coal Product Manufacturing (not elsewhere classified); appellant entitled to a $700 contribution to costs.