Decision given 26 February 1985.

Assessment – Output tax – Sale of spare parts for motor vehicles – Whether underdeclaration of sales of spare parts.

  The appellant, who inter alia sold spare parts in the course of its business of vehicle repairs, was assessed on the basis of an underdeclaration of those sales.

  During the period in question the appellant, whose business had deteriorated, leased part of the garage premises concerned in vehicle repairs, with an option to purchase. The lessee made certain changes, the business flourished and he exercised the option to purchase.

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