Generally

Case Law – Commissioners of Customs & Excise v. Shah Fabrics Ltd. (1974) 1 BVC 25 ; Customs and Excise Commissioners v. C. & A. Modes. (1979) 1 BVC 265 ; R. v. Value Added Tax Tribunal Centre (Belfast), ex parte Customs and Excise Commissioners. (1977) 1 BVC 125 ; Revell Fuels Ltd. v. Commissioners of Customs & Excise. (1974) 1 BVC 19