Queen’s Bench Division (Crown Office List).

Dyson J.

Judgment delivered 5 February 1997.

Value added tax – Input tax – Delivery charge for cars – Input tax not recoverable in respect of cars – Whether delivery charge part of the price of the car – Whether delivery charge incidental to purchase of car or separate supply – Whether input tax on delivery charge recoverable – Value Added Tax (Input Tax) Order 1992 (SI 1992/3222); Value Added Tax Act 1994, s. 19(2); Sixth VAT directive (Directive 77/388) of 17 May 1977 (OJ 1977 L145/1), art. 11(A)(2)(b).

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