Decision given 9 August 1985.

Assessment – Wholesalers of cosmetic products – Sale by party plan method – Sale at parties of cosmetics by beauty consultants – Dating gift given to party hostesses by beauty consultants – Purchase by beauty consultants of gift at reduced price – Higher price if same product purchased for sale to party guest – Consideration for dating gift – Whether dating gift taxable at reduced price or market value – Value Added Tax Act 1983, sec. 10.

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