Decision given 2 July 1973.

Taxable supplies – Binder for weekly issue of magazine – Whether a book when full – Finance Act 1972, Sch. 4, Grp. 3, item 1 (now VATA 1983, Sch. 5, Grp. 3, item 1).

  The appellant produced weekly magazines. Suitable binders were sold separately for holding a number of issues. There were a finite number of issues designed to make several  p. 1005   volumes of a complete text on the relevant subject. It was contended that the binder was a book, or part of a book, and so zero-rated.

  Held, dismissing the taxpayer’s appeal:

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