Decision given on 28 March 1985.

Assessment – Underdeclaration of tax – Restaurant with take-away service – Whether tax undeclared on standard-rated restaurant takings – Whether assessment made out of time – Whether assessment invalid – Finance Act 1972 (as amended). sec. 31(1), sec. 31(2)(b) (now Value Added Tax Act 1983, Sch. 7, para. 4).

  The appellant was the sole proprietor of an Indian Tandoori restaurant. From 1979 to 1983 the take-away meals provided by the appellant were zero-rated, whereas those supplied to customers seated at tables were standard-rated for value added tax purposes.

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