Commissioners of Customs and Excise v Popcorn House Ltd (Note)
| Jurisdiction | England & Wales |
| Date | 1968 |
| Court | Queen's Bench Division |
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8 cases
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HM Revenue and Customs v Premier Foods (Holdings) Ltd
...meant by “confectionery”. Third, the last part of Note 5 had been taken from the judgment of Mr Justice Lawton in Commissioners of Custom and Excise v Popcorn House Ltd [1968] 3 All ER 782 in relation to Group 34 for purchase tax purposes in the Purchase Tax Act 1963 but neither the Act no......
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Procter & Gamble UK v HM Revenue and Customs
...(5) to Group 1 was a matter of law so that the tribunal had erred in law in applying a dictum of Lawton J in C&ER v Popcorn House Ltd [1968] 3 All ER 782. In that case, the word took, from the context of its use, a special meaning which could not properly be applied in Premier Foods Ltd. I......
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WM Morrison Supermarkets Plc
...by “confectionery”. Third, the last part of note (5) had been taken from the judgment of Lawton J in C & E Commrs v Popcorn House Ltd [1969] 1 QB 760 in relation to Group 34 for purchase tax purposes in the Purchase Tax Act 1963 but neither the Act nor any dictionary afforded much help. [8]......
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Ferrero UK Ltd
...were referred to in the decision: C & E Commrs v Clark's Cereal Products Ltd ELR[1969] 1 QB 755 C & E Commrs v Popcorn House Ltd ELR[1969] 1 QB 760 C & E Commrs v Quaker Oats Ltd VAT(1987) 3 BVC 119 E Round and Son Ltd VAT(MAN/85/165) No. 2069; (1986) 2 BVC 208,094 Huczek VAT(MAN/92/507) No......
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