LON (94/1149)

No. 13,493

Decision given 12 July 1995.

Zero-rating – Food – Whether products manufactured by the appellant were biscuits or confectionery – Value Added Tax Act 1983, Sch. 5, Grp. 1, excepted item 2, Note (5) (Value Added Tax Act 1994, Sch. 8, Grp. 1, excepted item 2, Note (5)).

  The issue was whether two of the products manufactured by the appellant, Giotto and Melody, were zero-rated supplies of biscuits or standard-rated supplies of confectionery.

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