Union Cold Storage Co Ltd v Bancroft: HL 1931

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.


Viscount Dunedin


[1931] AC 446


England and Wales

Cited by:

CitedIceland 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.
CitedIceland 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.


Updated: 16 May 2022; Ref: scu.605775