LON (89/270)

No. 5209

Decision given 29 August 1990.

Process applied to goods – Pleating a third party’s material was a process producing goods, not a supply of services – Value Added Tax Act 1983, Sch. 2. para. 2.

Zero-rating – ‘Articles designed as clothing for young children’ includes articles designed as components of garments – Value Added Tax Act 1983. Sch. 5, Grp. 17, item 1.

Equity or set-off – Taxing statute – Fiscal legislation cannot be overridden by equitable principles or taxpayer’s counterclaim.

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