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Revlon Manufacturing Ltd v Commissioner of Taxation
Judgment date: 14/12/1995
Court: FCA
Judge: Beaumont, Wilcox and Tamberlin JJ
Citation:
(1995) 134 ALR 23;
(1995) 32 ATR 48;
(1995) 63 FCR 535;
(1995) 96 ATC 4031;
BC9501506;
Catchwords: Taxation and revenue; Sales tax; Validity of assessment; Whether invalidated by erroneous reference to statutory provision;
Taxation and revenue; Sales tax; Sale value of goods; Inclusion of delivery costs pursuant to delivery agreement;
Taxation and revenue; Sales tax; Additional tax; Where false and misleading statement made;