Commissioners of Customs and Excise v Mechanical Services (Trailer Engineers) Ltd

Core Citations

CONSIDERS

• Luke v Commissioners of Inland Revenue

RESUELVE RECURSO

• Commissioners of Customs and Excise v Mechanical Services (Trailer Engineers) Ltd

REVERSES

• Commissioners of Customs and Excise v Mechanical Services (Trailer Engineers) Ltd

CONSIDERS

• Finance (No. 2) Act 1975 - Articles : S-17
• Finance (No. 2) Act 1975 - Articles : SCH-7
• Finance Act 1972

[See more]

• Finance Act 1972 - Articles : S-9

REPORTED OPINION OF in

• [1979] 1 All ER 501
• [1978] BVC 224
• [1979] 1 WLR 305

FOLLOWED in

• Lansell House Pty Ltd v Commissioner of Taxation

CITED in

• Air International Pty Ltd v Chief Executive Officer of Customs
• Avel Pty Ltd v Multicoinamusements Pty Ltd

CONSIDERED in

• Cascade Brewery Company Pty Ltd v Commissioner of Taxation
• Shire of Corangamite v Transport Accident Commission

COMMENTED in

• Air International Pty Ltd v Chief Executive Officer of Customs

This document cites

• Luke v Commissioners of Inland Revenue
• Commissioners of Customs and Excise v Mechanical Services (Trailer Engineers) Ltd
• Commissioners of Customs and Excise v Holvey
• Finance Act 1972
• Finance (No. 2) Act 1975



See all quotations

• Value Added Tax (Higher Rate) Order 1975