000			00750cab a2200217 4500
001			ABS54623
008			090401t1996 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u11395
041			_aeng
245			_aIn the swim
260			_c1996
350			_a0
490			_aTaxation _v136(3544) 29 February 1996, 562(1)
520			_a"Customs and Excise Commissioners v Arbib". C`s appeal against ruling that A`s newly constructed building to house a swimming pool, attached to his house by a brick wall, was an extension and not a separate building and so subject to zero-rating VAT. Dismissed.
650			_aEXTENSIONS
650			_aVALUE ADDED TAX
650			_aZERO RATING
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c7259 _d7259