WATTS OF CALCOT LTD. v. MINISTER OF AGRICULTURE, FISHERIES AND FOOD Available to Purchase

December 4, 1969 Revenue — Selective employment tax — Qualifying activities — “Agricultural contracting” — Company carrying out grass‐cutting, hedging, ditching, fertilising, landscaping, etc., on Ministry aerodromes and service stations under contract — Whether “agricultural contracting” — Selective Employment Payments Act, 1966 (c. 32), s. 2 (1) (2) (3) — Standard Industrial Classification (1963), 001.2.