TY - JOUR AB - February 14, 1968 Revenue — Selective employment tax — Qualifying activities — Waste paper sorted, graded, baled and sold to paper and board mills — Whether part of process of “manufacturing” — Whether “manufacture” — Waste paper merchants — Whether “dealers in waste paper” — Selective Employment Payments Act, 1966 (c32) s.1(2)(a) — Standard Industrial Classification Orders XV, XVI, XX. VL - 4 IS - 3 SN - 0309-0558 DO - 10.1108/eb021517 UR - https://doi.org/10.1108/eb021517 AU - of Parker AU - Diplock L.J. AU - Ashworth J. PY - 1968 Y1 - 1968/01/01 TI - CARFAX WASTE PAPER CO.LTD. v. MINISTER OF LABOUR T2 - Managerial Law PB - MCB UP Ltd SP - 247 EP - 255 Y2 - 2024/09/23 ER -