The House considered whether refrigeration equipment was for storage purposes or for the purposes of altering or adapting goods for sale.
Held: It was for storage purposes, although the refrigeration was described as being by means of an ‘elaborate process’ and it was accepted that a freezing process might alter the goods.
Judges:
Viscount Dunedin
Citations:
[1931] AC 446
Jurisdiction:
England and Wales
Cited by:
Cited – Iceland Foods Ltd v Berry (Valuation Officer) SC 7-Mar-2018
Air System plant excluded from Rating value
The court was asked whether the services provided by a specialised air handling system, used in connection with refrigerated merchandise in the appellant’s retail store, are ‘manufacturing operations or trade processes’ for rating purposes.
Cited – Iceland Foods Ltd v Berry (Valuation Officer) CA 23-Nov-2016
The court was asked whether the air handling system used by Iceland Foods Limited in its retail store at Liverpool was plant or machinery ‘used or intended to be used in connection with services mainly or exclusively as part of manufacturing . .
Lists of cited by and citing cases may be incomplete.
Rating
Updated: 16 May 2022; Ref: scu.605775