Andsome Garden Products Ltd v King (VO) (Record no. 23878)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01229cab a2200217 4500 |
| 001 - CONTROL NUMBER | |
| control field | ABS42449 |
| 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) u36894 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 245 ## - TITLE STATEMENT | |
| Title | Andsome Garden Products Ltd v King (VO) |
| 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 & Valuation Reporter |
| Volume/sequential designation | 1990 RVR 31-33(3) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | LT 29 January 1990. The appellant (A) appealed against his rating assessment of £400 on the grounds that the business is agricultural. The site was rented as agricultural land and therefore no rating assessment should have been made. The land was used for preparing horticultural compost and plant rearing. The appeal reduced the assessment to £160 on the grounds that part of the premises are a market garden however the land used for preparation of compost is rateable as it is used substantially for gardening or horticulture elsewhere. Buildings involved are therefore classed as being for manufacture namely the importation of raw materials, their mixing and preparation for sale. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | AGRICULTURE |
| 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 | GENERAL RATE ACT 1967 S26 |
| 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 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | ABS42449 | 36894-1001 | 06/08/2019 | 1 | 06/08/2019 | Law report |