Chancery Division.

Laddie J.

Judgment delivered 20 December 2000.

Value added tax – Sales promotion scheme – Vouchers given for no extra charge with fuel at pump – Goods supplied on redemption of vouchers – Whether ‘rebates’ or ‘discounts’ applied to redemption goods – Whether goods supplied for consideration – Whether exchange of goods for vouchers constituted reduction of price for fuel – Council Directive 77/388, art. 5(6), 11(C)(1).

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