Queen’s Bench Division (Crown Office List).

Laddie J.

Judgment delivered 11 May 2000.

Value added tax – Zero-rating – Food – Supply of animal feeding stuffs – Supply of maggots to fishermen – Whether supply zero-rated – Whether supply of maggots was supply of animal feeding stuffs – Value Added Tax Act 1994, Sch. 8, Grp. 1, general item 2.

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