Decision given 14 June 1983.

Supply – Value – Direction by Commissioners under Finance Act 1972, Sch. 3, para. 3 (now VATA 1983, Sch. 4, para. 3) that tax was to be charged on the ‘open market value on the sale by retail’ – Whether direction valid – Whether Commissioners had complied with art. 11 of the EC Sixth Directive – Finance Act 1972, Sch. 3, para. 3,4Finance Act 1981, sec. 14(1) (now VATA 1983, Sch. 4, para. 3), Sch. 4, para. 3) – EC Sixth Directive, art. 11, art. 27.

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