Court of Appeal (Civil Division).

Neill, Steyn and Peter Gibson L JJ.

Judgment delivered 20 May 1994.

Value added tax – Supplies of goods by taxpayer to non-taxable persons – Some items were for resale and some for purchasers’ own use – Direction by Customs that tax be accounted for on open market value on items resold – Whether direction validly made – Value Added Tax Act 1983, Sch. 4, para. 3; Sixth VAT Directive 77/388 of 17 May 1977 (OJ 1977 L145/1), art. 11.

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