MINISTER OF LABOUR v. GENNER IRON & STEEL CO. (WOLLESCOTE) LTD. (No. 2) SAME v. DYAS & FOWLE LTD.
Abstract
July 13, 1967 Revenue — Selective employment tax — Sub‐contractors supplying manufacturer with metal blanks — Sheet metal bought from general stockists — Metal cut to manufacturers' precise specifications — Whether sub‐contractors “dealers” engaged in “Distributive trades” — Whether “Manufacturing Activities” — Whether “Metal industries” — Selective Employment Payment Act, 1966 (c. 32), s.1(2)(a), (b) — Standard Industrial Classification Orders IX, XVI, XX.
Citation
of, P., Widgery, J. and Waller, J. (1967), "MINISTER OF LABOUR v. GENNER IRON & STEEL CO. (WOLLESCOTE) LTD. (No. 2) SAME v. DYAS & FOWLE LTD.", Managerial Law, Vol. 3 No. 3, pp. 332-338. https://doi.org/10.1108/eb021444
Publisher
:MCB UP Ltd
Copyright © 1967, MCB UP Limited