| http://www.w3.org/ns/prov#value | - If an excise is a tax whose ???criterion of liability??? is ???the taking of a step in a process of bringing goods into existence or to a consumable state, or passing them down the line which reaches from the earliest stage in production to the point of receipt by the consumer???, as held by Justice Kitto, siding with the majority of the High Court in Dennis Hotels v. Victoria (1960), then again p
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