Court of Session (Inner House).

Lord Justice-Clerk Ross, Lord Murray and Lord Morison.

Judgment delivered 19 February 1993.

Value added tax – Additional boarding house built for school – Existing sewage treatment plant inadequate – New plant constructed by civil engineering contractors to serve both existing and new buildings – Whether cost of installation of new plant zero-rated – Value Added Tax Act 1983, Sch. 5, Grp. 8, item 2.

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