Commissioners of Customs and Excise v Popcorn House Ltd: 1968

Lawton J considered the meaning of ‘confectionery’
Held: The word took, from the context of its use, a special meaning. In accordance with the ordinary meaning of confectionery and was formed on the basis of the final part of Note (5). Confectionery is normally eaten with the fingers, is made with a cooking process and contains sweetening matter.

Judges:

Lawton J

Citations:

[1968] 3 All ER 782

VAT

Updated: 06 May 2022; Ref: scu.471643