Deputy Commissioner of Taxation (NSW) v. Zest Manufacturing Co Pty Ltd
(1949) 79 CLR 16623 ALJ 520
(Judgment by: Webb J)
Between: Deputy Commissioner of Taxation (NSW)
And: Zest Manufacturing Co Pty Ltd
Judges:
Latham CJ
Rich J
Dixon J
McTiernan J
Williams J
Webb J
Judgment date: 12 December 1949
Judgment by:
Webb J
Section 3 (2) of the Sales Tax (Exemptions and Classifications) Act provides that the heading of any schedule to that Act or to any Division in any Schedule shall not be read as affecting the interpretation of that Schedule or of any item in it. However, the Court is left at liberty to look at the title of the Act. The long title describes the Act as "An Act relating to exemptions from, and classifications of goods for the purposes of Sales Tax." Accordingly exemptions are made and classified by the Act. This claim for exemption is based on sub-item (4) of item 6 of Div. 1 of the First Schedule, "Food for livestock." This Division, however, does not mention fish, but it mentions cattle, sheep, lambs, pigs, poultry and bees. It refers to certain articles but not to any associated with fish. It refers also to certain pests, including some affecting fruit growing and cattle and sheep raising, but not to any affecting fish. Actually there is nothing in the classification from which it can be inferred that it is intended to apply to fish. I think it is reasonable to assume then from the language of this Division and the long title to the Act that Parliament did not have fish in contemplation when enacting Div. 1 of the First Schedule and that there is no warrant for the application of any dictionary meaning of "livestock" that includes fish. (at p176)
I would answer the questions in the special case in the negative and enter judgment for the plaintiff for 106 pounds 5s. 3d. (at p176)
Question in case answered - No. Judgment for plaintiff for 106 pounds 5s. 3d. with costs including costs of case.