Commissioners of Customes and Excise v Ali Baba Tex Ltd: QBD 29 Jul 1992
Zero rating for material to be made up into children’s clothing is valid only if clothing is not suitable other uses. Citations: Gazette 29-Jul-1992 Statutes: Value Added Tax Act 1983 Sch 5 Grp 17 Itemm1 VAT Updated: 10 May 2022; Ref: scu.79319