MAN (87/352)

No. 2958

Decision given 25 August 1988.

Books – Zero-rating – Catalogue not in final cover – Whether unfinished catalogue a book – Value Added Tax Act 1983, Sch. 5, Grp. 3, item 1.

  The issue was whether a catalogue, with untrimmed and uncut pages and not in its final cover, was a book within the meaning of the Value Added Tax Act 1983, Sch. 5, Grp. 3, item 1.

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