Queen’s Bench Division (Crown Office List).

McCullough J.

Judgment delivered 13 March 1995.

Value added tax – Exemption – Opticians – Supply of spectacles (goods) – Supply of services in connection with supply of goods – Whether two separate supplies or whether supply of dispensing services ancillary to supply of spectacles – Value Added Tax Act 1983, Sch. 6, Grp. 7, item 1(b) (Value Added Tax Act 1994, Sch. 9, Grp. 7, item 1(b)); sixth VAT directive (Directive 77/388) of 17 May 1977 (OJ 1977 L145/1), art. 13(A)(1)(c).

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