In re Burney's Glass Company Limited (In Liquidation) - [1938] NZLR 92

Public Revenue — Sales Tax — Company Law — Winding up — Amount of Sales Tax owing by Company at Commencement of Winding up — Whether priority given to Comptroller of Customs as representing Crown in respect of such Tax — Sales Tax Act, 1932–33, s 27 — Companies Act, 1933, s 280.