Queen’s Bench Division (Crown Office List).

Brooke J.

Judgment delivered 1 February 1996.

Value added tax – Input tax – Concrete base for mobile home – Whether building materials used in concrete base attributable to sale of mobile home itself (zero-rated) or to pitch agreement with occupier (exempt) – Whether VAT paid on building materials attributable to zero-rated or exempt transaction – Value Added Tax (General) Regulations 1985 (SI 1985/886), reg. 30(1)(b) (reg. 30, as substituted by SI 1992/645, reg. 3 was replaced by the Value Added Tax Regulations 1995 (SI 1995/2518), reg. 101; Sixth VAT Directive 77/388 of 17 May 1977 (OJ 1977 L145/1), art. 17.

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