LON (96/747)

No. 14,848

Decision given 15 April 1997.

Supply – Whether compound or multiple – Mail order goods – Separate amount charged for delivery by Parcel Force – Exemption – Postal service – Whether total amount paid by customer represented chargeable amount for VAT purposes – Value Added Tax Act 1994, Sch. 9, Grp. 3, item 1; Directive 77/388, the sixth VAT directive, art. 11(A)(1), (2)(b) and (3)(c) and 13(A)(1)(a).

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