Sebel Products Ltd v Commissioners of Customs and Excise
Jurisdiction | England & Wales |
Year | 1949 |
Date | 1949 |
Court | Chancery Division |
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21 cases
- AM Drysdale (Deceased), Re; Municipal Commissioners of the Town of Singapore v The Official Assignee
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Woolwich Equitable Building Society v Commissioners of Inland Revenue
...as prejudicing any such right. In reaching the conclusion he did Nolan J. founded upon the decision of Vaisey J. in Sebel Products Ltd. v. Customs and Excise Commissioners [1949] Ch. 409. In that case a claim to purchase tax in respect of one of their products was made against the plaintif......
- Nurdin and Peacock Plc v D B Ramsden and Company Ltd
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Woolwich Equitable Building Society v Commissioners of Inland Revenue
...to the evidence, the principle of duress colore officii cannot prevail." 51In Sebel Products Ltd v. Commissioners of Customs and Excise [1949] Ch. 409, Sebel Products claimed a declaration that one of the articles they manufactured was not liable to purchase tax within the Finance Act 1947.......
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2 books & journal articles
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The Rise and Fall of the Mistake of Law Rule
...it shall be repaid: see Woolwich Equitable Building Society v. LR.C. [1989] 1 WLR 137; Sebel Products Ltd. v. Commissioners and Excise [1949] Ch 409. (iii) The mistake of law rule will not apply to trustees who make payments to beneficiaries under a mistake, as they shall be entitled to rec......
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BRIDGING THE GREAT DIVIDE BETWEEN MISTAKES OF LAW AND FACT IN RESTITUTION: IS THE BRIDGE SAFE TO CROSS?
...Building Society v IRC[1989] 1 WLR 137 per Nolan J, following Vaisey J in Sebel Products Ltd v Commissioners of Custom and Excise[1949] 1 Ch 409. Where other grounds for recovery in restitution are available, for example, duress or undue influence, the mistake of law rule will not bar recov......