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Australian Capital Territory (1993) 178 CLR 561

This week Canadian tobacco companies raised the price they charge to retailers for cigarettes and other toabcco products

In cigarette markets, consumers tend to shop across borders where the tax rates are lower and dealers develop black and gray markets to sell illegally to consumers, paying little or no tax at all

Theres at least some harm to the holeseven if you don't buy the whole adenocarcinoma thing. There is some debate among scientists on the role of filters in the rise of these cancers, with others pegging it to increasing amounts of substances called nitrosamines in tobacco

17,46 (See Section 10.9 for a more detail discussion of brand extensions as a marketing strategy.) In some markets, brand extensions may exploit tax loopholes that apply lower excise rates for particular types of products, such as lower weight or lower value products