COTTON CONTROLLERS (LIVERPOOL), LTD. v. SECRETARY OF STATE FOR EMPLOYMENT AND PRODUCTIVITY

[1969] 2 Lloyd's Rep. 323

QUEEN'S BENCH DIVISION(DIVISIONAL COURT)

Before Lord Parker of Waddington, C.J., Mr. Justice Blain and Mr. Justice Donaldson

Selective Employment Payments Act, 1966- Transport and communication-Claim for refund of selective employment tax by applicants-Contention that applicants were cargo superintendents-Whether applicants forwarding agents-Meaning of "unloading of vessel" - Standard Industrial Classification, Order XIX, Minimum List Headings 705 and 709.