Courtman (VO) v West Devon and North Cornwall Farmers Ltd (Record no. 23330)

MARC details
000 -LEADER
fixed length control field 01496cab a2200217 4500
001 - CONTROL NUMBER
control field ABS42247
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1990 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u35665
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Courtman (VO) v West Devon and North Cornwall Farmers Ltd
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1990
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Rating Appeals
Volume/sequential designation 1990 RA 17-25(5)
520 ## - SUMMARY, ETC.
Summary, etc. LT 24 November 1989. A feedmill and premises situated in Launceston , Cornwall was held by the lvc to be exempt from rating as an agricultural building. This was by virtue of the General Rate Act 1967 s26 , and ss1 & 4 of the Rating Act 1971. The VO appealed to the Lands Tribunal. The mill was owned by a local agricultural co-op. At all material times the products of the mill were used by the members of the co-op for feeding animals, 2% of the mill`s output went to non-members. The VO considered that the premises failed to be exempt as they were not solely used in connection with agricultural operations carried on by society members. VO said that in deciding whether or not the word solely applied it was necessary to look at input as well as output. To this end 40% of input and 2% of output did not go to co-op members. Appeal was dismissed; the mill was considered to be used in connection with agricultural operations on agricultural land.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGRICULTURAL EXEMPTION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EXEMPTION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RATING APPEAL
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND VALUATION-CASE LAW
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/09/1999   ABS42247 35665-1001 06/08/2019 1 06/08/2019 Law report