Case Law

In Patrick J O'Connell (Inspector of Taxes) v Tara Mines 2002 VI ITR 523 the taxpayer had sought to have its operations treated as falling into two categories, mining of ores and a manufacturing process whereby the ores were turned into concentrates suitable for sale. The taxpayer claimed an entitlement to export sale relief in respect of the income derived from the sale of the concentrates. It was agreed the product constituted goods but the issue was whether the process stage constituted a mining operation. It was held it could be both.