Decision given 13 July 1973.

Taxable supplies – Christmas Market held by Church – Whether Church ‘a charity established primarily for the relief of distress’ – Commissioners’ decision reached before supply made – Whether appeal lies – Finance Act 1972, sec. 40(1); Sch. 4, Grp. 16 (now VATA 1983, sec. 40; Sch. 5, Grp. 16).

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