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''Parton v Milk Board (Vic)'' (1949) 80 CLR 229 is a High Court of Australia case that dealt with the meaning of excise in relation to section 90 of the Australian Constitution. In this case, the tax was calculated as a fixed amount per gallon of milk, and imposed on retailers, instead of at the production phase; this was held to be invalid as imposing a duty of excise. This heralded in the broad approach to section 92 - where a "tax upon a commodity at any point in the course of distribution before it reaches the consumer produces the same effect as a tax upon its manufacture or production" (per Dixon J). Rich and Williams JJ agreed with Dixon J, stating that a tax at a later stage in the handling of a good is in effect a tax on the production or manufacture of the good. Latham CJ dissented, using ''Peterswald v Bartley'', and McTiernan J felt that it should be employed in a narrower sense, to make it fit within what he perceived to be the object of the section, which was to promote a "uniform fiscal policy for the Commonwealth". == See also == * Section 90 of the Constitution of Australia * Australian constitutional law 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Parton v Milk Board (Vic)」の詳細全文を読む スポンサード リンク
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