Taxable supplies – Supply of kits for growing mushrooms – Whether ‘seeds or other means of propagation of plants’ – Finance Act 1972, Sch. 4, Grp. 1, item 3 (now VATA 1983, Sch. 5, Grp. 1, item 3).
The appellants carried on business supplying kits for growing mushrooms, consisting of a bucket containing mushroom spawn-infused growing medium in a mixture of peat and limestone, a label and an instruction leaflet.