MINISTER OF AGRICULTURE, FISHERIES AND FOOD v. RATSOURIS LTD.

Abstract

March 12, 1969 Revenue — Selective employment tax — Qualifying activities — Vermin destruction — Company engaged in destruction of vermin — Employees working on farms and in other establishments — 25 per cent. of turnover from work done on farms — Whether employees engaged wholly or mainly in “ancillary activities” to farming — Selective Employment Payments Act, 1966 (c.32), s.2(1)(2X3) — Standard Industrial Classification, 001.1.

Citation

of, P., Stevenson J., M. and Blain, J. (1969), "MINISTER OF AGRICULTURE, FISHERIES AND FOOD v. RATSOURIS LTD.", Managerial Law, Vol. 6 No. 3, pp. 173-177. https://doi.org/10.1108/eb021676