MARC details
| 000 -LEADER |
|---|
| fixed length control field |
00772cab a2200217 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
WB2910-68 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
090401t1993 xxu||||| |||| 00| 0 eng d |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(Sirsi) u68328 |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Input tax |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
1993 |
| 350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE] |
|---|
| Price |
0 |
| 490 ## - SERIES STATEMENT |
|---|
| Series statement |
Estates Gazette Case Summaries |
| Volume/sequential designation |
1993 EGCS 37(1) (6/3/93) |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
In "Customs & Excise Commissioners v McLean Homes Midlands Ltd" QBD 16 February 1993, upheld the decision of the VAT Tribunal that builders were entitled to reclaim input tax on materials used in the construction of wardrobes. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
FURNITURE |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
VALUE ADDED TAX (SPECIAL PROVISIONS) ORDER 1981 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
VALUE ADDED TAX ACT 1983 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) |
|---|
| Topical term or geographic name as entry element |
TAXATION-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 |
