B Morris Ltd v Lunzer

Subject Matter

REVENUE — Purchase tax — Liability to — Vendors wholesale manufacturers — Purchaser not a retailer — Delivery after October 21, 1940 — Previous appropriation or application of goods to contract — Finance (No. 2) Act, 1940 (3 & 4 Geo. 6, c. 48), s. 25, sub-s. 1.