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