Decision given by Dr Brice (Chairman) on 19 December 2001.
Supply – Whether supply of spectacles or lenses is a single, standard-rated supply of goods or separate supplies of standard-rated goods and exempt dispensing services – Directive 77/388, the sixth VAT directive, art. 13(A)(1)(c); Value Added Tax Act 1994, s. 31, Sch. 9, Grp. 7, item 1(b).