Queen’s Bench Division (Crown Office List).

Judgment delivered 4 March 1988.

Value added tax – Zero-rating – Fish farming – Supply of live carp – Whether animals of a kind generally used as food for human consumption – Value Added Tax Act 1983, Sch. 5, Grp. 1, general item 4.

  This was an appeal from the decision of a VAT Tribunal ((1987) 3 BVC 516) that the supply of live carp was zero-rated by virtue of the Value Added Tax Act 1983, Sch. 5, Grp. 1, general item 4.

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