Discusses "Parkwood Landfill Ltd v Customs and Excise Commissioners" (CA [2002] EWCA Civ 1707 [2003] JPL 861-868(7)) where Sheffield City Council and Parkwood Group established a company to dispose of waste from highway works. The recycling company sorted the material of no further use which was sent to landfill and tax was paid on it. The saleable material was sold to Parkwood Landfill Ltd for roadmaking and landscaping at its landfill site. The Customs and Excise Commissioners tried to charge landfill tax on this material as the material had been deposited as waste by way of landfill. Parkwood appealed against the decision and the VAT and Duties Tribunals ruled that there had been no disposal as 'waste' as the deposited material had been recycled. The Commissioners successfully appealed to the High Court. Parkwood appealed and the decision was overturned by the CA as the four conditions in Finance Act 1996 s40(2) were independent of each other. As a result of the case careful drafting of contracts for the sale of materials for site engineering works will be required (see also WB3901-38 and Abs65453). View judgment at www.courtservice.gov.uk.