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20 Cesena Sulphur Co. Ltd. v. Henry Nicholson [1876] I Ex. D. 428, Clacutta Jute Mills Co. Ltd. v. henry Nicholson [1876] I Ex. D. 428. Egyptian Delta Land & Investment Co. Ltd. v. Todd (Inspector of Taxes) [1929] AC I, Malazan Shipping Co. Ltd. v. FCT [1946] 8 ATD 75 and De Beers Consolidated Mines Ltd. v. Howe (Surveyor of Taxes) [1906] AC 455 (HL).
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