MINISTER OF LABOUR v. WANDEX PLASTICS LTD Available to Purchase

February 14, 1968 Revenue — Selective employment tax — Qualifying Activities — Plastic scrap — Waste plastic materials sorted by testing — Material sold to manufacturers of extrusion compounds — Sorting four‐fifths of work manufacturer would otherwise have had to do — Whether “manufacturing” — Whether “dealers in scrap and waste materials” — Selective Employment Payments Act, 1966 (c.32), s.1(2) (a) — Standard Industrial Classification Orders IV, XX.