FISH AND CHIPS
tiO SALES TAX PAYABLE
. A judgment on fish and chips, by five Judges of the Commonwealth. High. Court, has given satisfaction in fish, and chip emporiums. On June 7 the five Judges decided that fish and chips are not "produced" or "manufactured" within the meaning of the Sales Tax Acts, and, therefore, are not subject to sales tax. The issue arose on a demurrer which had been entered to a claim by the Federal Commissioner of Taxation against the owners 'of a fish., and oyster saloon, trading as Gr. J. Rochester, of Burwood, Sydney,' claiming £.269 as sales tax on fish and chips. Eetailers of fish and chips in NewSouth Wales have refused to pay sales tax, contending that fish and chips are not manufactured or produced as defined by the Act.
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https://paperspast.natlib.govt.nz/newspapers/EP19340621.2.94
Bibliographic details
Evening Post, Volume CXVII, Issue 145, 21 June 1934, Page 12
Word Count
135FISH AND CHIPS Evening Post, Volume CXVII, Issue 145, 21 June 1934, Page 12
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