Samuel McCausland Ltd v Ministry of Commerce
| Jurisdiction | Northern Ireland |
| Judgment Date | 01 January 1956 |
| Date | 01 January 1956 |
| Court | Court of Appeal (Northern Ireland) |
Industrial undertaking - Manufacture of goods - Processing of ryegrass seed - Re-equipment of Industry Act (Northern Ireland). 1951 (14 15 Geo. 6, c. 2), s. 13.
The Re-equipment of Industry Act (Northern Ireland) 1951, provides for grants towards the re-equipment and modernisation of industrial undertakings, and section 13 of that Act defined "industrial undertaking" as meaning any person or body of persons engaged in "the manufacture of goods." A company carried on the business of processing, machining and marketing ryegrass seed. The processing and machining consisted of drying the seed and passing it through a series of sieves and mechanical separators which removed foreign matter, seed other than ryegrass seed and defective ryegrass seed and reduced it in bulk by approximately one-twelfth. The resultant bulk was not less than 98 per cent. pure ryegrass seed. Held, by the Court of Appeal (Lord MacDermott L.C.J., and Porter L.J., Black L.J. dissenting) that though the company did not manufacture...
To continue reading
Request your trial
-
Irish Agricultural Machinery Ltd v S. Ó Culacháin
...within the meaning of the section. Charles McCann Ltd. v. Ó CúlacháinIR [1986] I.R. 196; McCausland v. Ministry of CommerceDNI [1956] N.I. 36; Prestcold (Central) Ltd. v. Minister of LabourWLR [1969] 1 W.L.R. 89 applied. 4. That it was not necessary for the court to decide whether or not th......
-
Charles Mccann Ltd v Ó Culacháin Inspector of Taxes
...McCann Limited Appellant and S. O'Culachain Respondent Cases mentioned in this report:— Samuel McCausland Ltd. v. Ministry of Commerce [1956] N.I. 36. Inspector of Taxes v. Kiernan [1981] I.R. 177; [1982] I.L.R.M. 13. Revenue - Corporation tax - Profits - Relief for goods manufactured withi......
-
O'Connell v Tara Mines Ltd
...Ltd v The Minister for National Revenue 71 DTC 5231. McCann v Ó Cualacháin [1986] IR 196, III ITR 304. McCausland v Minister for Commerce [1956] NI 36. North Australian Cement Ltd v Federal Commission of Taxation 89 ATC Ó Culacháin v McMullen Bros Ltd V ITR 200. Reynolds Australia Alumina L......
-
O'Connell v Tara Mines Ltd
...goods within the meaning of the 1976 Act, s.53 aforesaid. Having regard to the decisions in McCausland v. The Minister for Commerce [1956] N.I. 36; Cronin v. Strand Dairy Ltd (1985) 3 I.T.R 441; McCann v. O'Culachain [1986] I.R. 196 and Irish Agricultural Machinery Ltd .v. O'Culachain [1......