000			00944cab a2200241 4500
001			ABS55898
008			090401t1996 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u19583
041			_aeng
100			_aLagerberg, F.
245			_aConcrete decision
260			_c1996
350			_a0
490			_aTaxation _v137(3574) 26 September 1996, 710-711(2)
520			_aDiscusses "Commissioners of Customs and Excise v Harpcombe" which concerned a dispute over the VAT treatment of some work performed on the concrete bases for caravans at a residential caravan park. It was held that the concrete base remained the property of the landowner and that the supply of building materials for the bases and pipe work was not a deductible item for input tax purposes.
650			_aCARAVAN PARKS
650			_aINPUT TAX
650			_aMOBILE HOMES
650			_aVALUE ADDED TAX
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c13090 _d13090