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: ‘[This evidence] seems to me to point to one view of the facts, namely, that it was all one transaction. In respect of the payment for the tea, the various purchasers each of them got what has been called this ‘coupon’. Mr Danckwerts does not dispute, and I do not think he could dispute, that that was a sale of coupons. The suggestion that there is full value given for the tea, meaing that there is nothing charged for these coupons is simply absurd. This very large business, to the extent of thousands of pounds, of Scott and Company, the appellants, could not possibly be carried on if there were no charge for the coupons. The coupons having been purchased them themselves, or having obtained them from other purchasers, on presenting them become entitled to receive certain articles, and, amongst others, became entitled in certain events, according to the number of coupons they presented, to receive a very considerable number of articles of plate, watches and other things of th ekind. It seems to me that, looked at in its real essence, this transaction is a trading in watches by means of receiving payment for them by instalments when the money is paid for the tea, and by afterwards recognising the value of those various instalments as evidenced by the coupons by giving back various articles- inthis particular case, watches.’
Judges:
Lord Alverstone CJ
Citations:
[1905] 1 KB 577, [1905] 69 JP 137
Jurisdiction:
England and Wales
Cited by:
Cited – Esso Petroleum Limited v Commissioners of Customs and Excise HL 10-Dec-1975
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 . .
Lists of cited by and citing cases may be incomplete.
Contract
Updated: 21 July 2022; Ref: scu.242928