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Maney and Sons De Luxe Service Station Limited and Another v Commissioner of Inland Revenue - [1967] NZLR 41

$30.00

High Court Wellington
17, 30 May 1966
Tompkins J.
Court of Appeal Wellington
14 September; 3 October 1966
North P. Turner J. McCarthy J.
Income tax — Income tax payable — Oil company making quarterly payment to retailer in consideration of agreement to sell only that company's products — Whether capital or income in hands of retailer.

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