Auckland Farmers Freezing Co-operative Limited v Commissioner of Inland Revenue - [1968] NZLR 792

Revenue — Stamp duties — Cool chambers erected by Harbour Board on Board's land — Sale of cool chambers and lease of land in perpetuity to freezing company — Whether conveyance duty payable on consideration for the agreement for sale of the cool chambers — Stamp Duties Act 1954, ss. 66 (a), 78 — (Stamp Duties Amendment Act 1961, s. 3 (a)).