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Seas Sapfor Ltd v Commissioner of Stamps (SA)
Judgment date: 27/06/1997
Court: SASC
Judge: Williams, Matheson & Olsson JJ
Citation:
(1997) 36 ATR 272;
(1997) 97 ATC 4535;
BC9702829;
Catchwords: Taxation and revenue; Stamp duty; Contract to sell land containing tree plantation; Value of land;