Decision given 16 December 1983.

Assessment – Supply of food at Ideal Home Exhibition – Whether supplies made ‘in the course of catering’ – Whether supplies ‘for consumption’ on exhibition premises – Finance Act 1972, Sch. 4, Grp. 1. (now VATA 1983, Sch. 5, Grp. 1).

  The appellant carried on business as a dealer in bakery equipment. Most of its supplies consisted in renting equipment to bakers. The equipment included machinery for manufacturing doughnuts.

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