Decision given 20 December 1974.

Taxable supplies – Supplies of natural and flavoured cod liver oil – Whether supplies of food of a kind used for human consumption – Finance Act 1972, Sch. 4, Grp. 1 (now VATA 1983, Sch. 5, Grp. 1).

  The appellant was the representative member for tax purposes of a group of companies which carried on the business of selling cod liver oil in retail packs. In the course of its business the appellant supplied to certain customers natural and flavoured cod liver oil and cod liver oil capsules.

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