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Efira Services Pty Ltd v Commissioner of Stamps (SA)
Judgment date: 1/06/1990
Court: SASC
Judge: Prior J
Citation:
(1990) 21 ATR 361;
(1990) 58 SASR 539;
(1990) 90 ATC 4385;
Catchwords: Taxation and revenue; Stamp duty; Contract for sale of land used as a vineyard; Character of wine produced from and stored on land;