Queen’s Bench Division.

Judgment delivered 21 October 1983.

Value added tax – Supply of services and materials – Whether supply should be zero-rated – Whether Tribunal erred in looking at work done item by item – Finance Act 1972, sec. 12(2); Sch. 4, Group 8.

  This was an appeal by the taxpayer against a decision of the VAT Tribunal that services and materials he had supplied were not zero-rated for value added tax purposes, but were properly chargeable at the standard rate of tax.

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