The Law Reports (King's Bench Division)
[1942] 1 KB 356
[COURT OF APPEAL.]
B. MORRIS, LIMITED
v.
LUNZER.
1941 Dec. 16,
17,
19.
LORD GREENE M.R., CLAUSON and GODDARD L.JJ.
Revenue
— Purchase tax
— Liability to
— Vendors wholesale manufacturers
— Purchaser not a retailer
— Delivery after October 21, 1940
— Previous appropriation or application of goods to contract
—
Finance (No. 2) Act, 1940 (3 & 4 Geo. 6, c. 48), s. 25, sub-s. 1.