swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
VAT - From: 1960 To: 1969
This page lists 1 cases, and was prepared on 02 April 2018.
Commissioners of Customs and Excise v Popcorn House Ltd [1968] 3 All ER 782
1968
Lawton J
VAT
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.