Decision given 20 July 1981.

Assessment – Supplies made to appellant company – Tax on supplies paid by supplier and deducted as input tax by appellant – Commissioners repaid tax to supplier – Supplier issued credit note for the tax to appellant – Whether appellant liable to Commissioners for the tax – Finance Act 1972, sec. 3, 31, 33 (now VATA 1983, sec. 14, Sch. 7, para. 4 6).

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