Queen’s Bench Division (Crown Office List).

Hidden J.

Judgment delivered 4 November 1994.

Value added tax – Gaming machines – Whether takings from gaming machines exempt – Whether imposition of VAT incompatible with Community law – Whether reference to be made to Court of Justice of the European Communities – Value Added Tax Act 1983, s. 13(1), Sch. 6, Grp. 4, item 1, Note (1)(d) (replaced by Value Added Tax Act 1994, s. 23(1), Sch. 9, Grp. 4, item 1, Note (1)(d)); sixth VAT directive 77/338 of 17 May 1977 (OJ 1977 L145/1), art. 13(B)(f).

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