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Sanwa Australia Finance Ltd v Commissioner of State Taxation (WA)
Judgment date: 22/03/1993
Court: WASC
Judge: White J
Citation:
(1993) 25 ATR 222;
(1993) 93 ATC 4194;
BC9301196;
Catchwords: Taxation and revenue; Stamp duty; Exemption for conveyance of goods and merchandise; Whether equipment constituted chattels or fixtures;