Decision given 26 November 1985.

Repayment with interest – Distributors for manufacturers selling goods on party plan system – Sales to members of public by dealers – Whether dealers agents of distributors – Distributors accounted for tax regarding dealers as agents – Later concluded dealers not agents – Claimed overdeclaration of tax – Commissioners disagreed – Assessments made on agency basis – Judgment for distributors – Application for tax found not to be due to be repaid with interest – Value Added Tax Act 1983, sec. 40.

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