This HTML5 document contains 4 embedded RDF statements represented using HTML+Microdata notation.

The embedded RDF content will be recognized by any processor of HTML5 Microdata.

PrefixNamespace IRI
n4catallaxyfiles.
isaphttp://webisa.webdatacommons.org/prov/
isahttp://webisa.webdatacommons.org/
rdfhttp://www.w3.org/1999/02/22-rdf-syntax-ns#
provhttp://www.w3.org/ns/prov#
xsdhhttp://www.w3.org/2001/XMLSchema#
Subject Item
isa:84426865
rdf:type
prov:Entity
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
prov:wasQuotedFrom
n4:com
Subject Item
isap:404590340
prov:wasDerivedFrom
isa:84426865