Court of Appeal (Civil Division).

Judgment delivered 1 April 1977.

Value added tax – Sale of identity card for purpose of travel scheme – Student travel scheme – Identity card entitling student to travel by rail at reduced prices – Whether sale of identity card zero-rated as a supply of transport – Finance Act 1972, sec. 12(2), Sch. 4, Grp. 10, item 4 (now VATA 1983, sec. 16(2), Sch. 5, Grp. 10, item 4).

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