The company set up a scheme to promote their petrol sales. They distributed coins showing the heads of members of the English football team for the 1970 World Cup. One coin was given with each for gallons of petrol. The Commissioners said that the coins were part of the consideration for the sale and were chargeable to purchase tax.
Held: The coins were not taxable since they had not been ‘produced for general sale’. The advertising material invited motorists to undertake to purchase four gallons of petrol, on which they would be given a coin. The coins having no intrinsic value, the parties were not to be interpreted as creating legal relations as to this part of the arrangement (Wilberforce and Simon dissenting).
Judges:
Lord Wilberforce, Viscount Dilhorne, Lord Siomon of Glaisdale, Lord Fraser of Tullybelton, Lord Russell of killowen
Citations:
[1975] UKHL 4, [1976] 3 All ER 117, [1976] 1 WLR 1
Links:
Statutes:
Jurisdiction:
England and Wales
Citing:
Cited – Rose and Frank Co v J R Crompton and Bros Ltd CA 1923
The court considered whether a contract had been brought into existence.
Held: Scrutton LJ said: ‘Now it is quite possible for parties to come to an agreement by accepting a proposal with the result that the agreement does not give rise to . .
Cited – Edwards v Skyways Ltd QBD 1964
There had been a negotiation between representatives of the British Airline Pilots Association and the airline company regarding pension rights of pilots who were made redundant. The company contended that the representation made by it in the course . .
Cited – Carlill v Carbolic Smoke Ball Co CA 7-Dec-1892
Unilateral Contract Liability
The defendants advertised ‘The Carbolic Smoke Ball,’ in the Pall Mall Gazette, saying ‘pounds 100 reward will be paid by the Carbolic Smoke Ball Company to any person who contracts the increasing epidemic influenza, colds, or any disease caused by . .
Cited – Balfour v Balfour CA 1919
Mr Balfour had set out in an apparently formal legal way, an agreement to give his wife pounds 30 a month by way of maintenance while he was away in Ceylon. Mrs Balfour sought to enforce the agreement.
Held: Within a family there is a . .
Cited – Heilbut Symons and Co v Buckleton HL 11-Nov-1912
In an action of damages for fraudulent misrepresentation and breach of warranty, the plaintiff founded on a conversation between himself and the defendants’ representative. In this conversation the plaintiff said-‘I understand that you are bringing . .
Cited – Taylor v Smetton 1883
The defendant was accused of running an unlicensed lottery. He sold tea packets. With each tea packet he gave away a ticket allotting a prize to the purchaser. The prizes varied in value, and the purchaser would not know what he would receive until . .
Cited – Bulpitt and Sons Ltd v S Bellman and Sons Ltd 1961
The defendant was subject to an injunction not to sell goods below a certain price. He sought to evade it by giving away with the goods, vouchers entitling th eshopper to other goods at a significant value.
Held: The device failed. . .
Cited – Scott and Co Ltd v W Solomon 1905
The defendants sold tea packets, giving away at the same time coupons entitling the purchaser to claim different articles from the vendor including silver plate. It was argued that there had been an unlicensed sale of the silver plate.
Held: . .
Lists of cited by and citing cases may be incomplete.
Contract, Taxes – Other
Updated: 07 July 2022; Ref: scu.242892