000 00772cab a2200217 4500
001 WB2910-68
008 090401t1993 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u68328
041 _aeng
245 _aInput tax
260 _c1993
350 _a0
490 _aEstates Gazette Case Summaries
_v1993 EGCS 37(1) (6/3/93)
520 _aIn "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 _aFURNITURE
650 _aVALUE ADDED TAX (SPECIAL PROVISIONS) ORDER 1981
650 _aVALUE ADDED TAX ACT 1983
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c42871
_d42871