Queen’s Bench Division (Crown Office List).

Schiemann J.

Judgment delivered 21 December 1994.

Value added tax – Exemption – Gambling – Supply of chip sorting machines – Whether provision of facilities for playing games of chance – Whether exempt – Value Added Tax Act 1983, Sch. 6, Grp. 4, item 1 (Value Added Tax Act 1994, Sch. 9, Grp. 4, item 1); sixth VAT directive 77/388 of 17 May 1977 (OJ 1977 L145/1), art. 13(B)(f).

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