000 00646cab a2200193 4500
001 WB2417-53
008 090401t1988 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u93929
041 _aeng
245 _aVAT on construction services
260 _c1988
350 _a0
490 _aEGCS
_v1988 51
520 _aIt was held in "Dormers Builders (London) Ltd v Customs & Excise Commissioners", QBD 12 April 1988, that payment made into a deposit account occurred before 1 June 1984 and therefore, the supply of building services was zero rated .
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c59528
_d59528