https://www.taxtmi.com/caselaws?id=162471 VAT group rules require the statutory time-of-supply provisions to be applied first. An advance payment made while supplier and purchaser were in the same VAT group fixed the timing of the supply only to the extent of that payment, but the group disregard operated merely to ignore intra-group supplies while that relationship existed. It did not permanently remove the taxable value of the transaction. When the goods were later delivered after the supplier had left the group, the remaining supply was outside the group and taxable on the full consideration. en-us Thu, 18 Jun 1998 00:00:00 +0530 Thu, 27 Feb 2014 15:15:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162471 VAT group rules require the statutory time-of-supply provisions to be applied first. An advance payment made while supplier and purchaser were in the same VAT group fixed the timing of the supply only to the extent of that payment, but the group disregard operated merely to ignore intra-group supplies while that relationship existed. It did not permanently remove the taxable value of the transaction. When the goods were later delivered after the supplier had left the group, the remaining supply was outside the group and taxable on the full consideration. Case-Laws VAT and Sales Tax Thu, 18 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162471