LORD ADVOCATE v. RELIANT TOOL CO.

Abstract

December 19, 1967 Revenue — Selective employment tax — Qualifying activities — Designers of machine tools — Whether establishment engaged in “activities falling under” minimum list heading “332 Metal‐working machine tools” in Standard Industrial Classification — Whether “manufacturing” — “Activities” — Selective Employment Payments Act, 1966(c.32)s l(2)(a)(i).

Citation

Dilhome, V., MacDermott, Guest, Wilberforce and Pearson (1968), "LORD ADVOCATE v. RELIANT TOOL CO.", Managerial Law, Vol. 4 No. 1, pp. 1-19. https://doi.org/10.1108/eb021488