MAN (88/50)

No. 3511

Decision given 19 April 1989.

Notional supply – Roadmending contractor – Remuneration of labour only sub-contractors calculated by formula which included a deduction for cost of materials – Amount of deduction averaged between sites – Deduction made to avoid pilferage – Contractor ordered and paid for all materials and plant hire – Deduction did not give rise to taxable supply of materials by contractor to sub-contractor and taxable supply back.

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