1 Jun 2005
MOTORCORP HOLDINGS LIMITED AND ORS V CIR SC SC 18/2005
- Citation
- SC 18/2005
- Court
- Supreme Court
Leave to appeal refused because the issues are not of general public or commercial importance, legislative amendment (zero‑rating from 1 August 2002) limits any impact to pre‑amendment transactions and indicates legislative affirmation of the legal position, and there is no miscarriage of justice given full consideration by earlier courts including Suzuki and the Court of Appeal.