https://www.taxtmi.com/caselaws?id=162474 The court dismissed the appeal by the Customs and Excise Commissioners in a VAT assessment case concerning trophies and medals provided at award dinners. It was held that the cost of trophies and medals was integrated into the overall event expenses, with attendees paying for both witnessing the awards and the actual supply of awards. The court emphasized the direct link between ticket prices and the provision of awards, concluding that VAT was not separately payable on trophies and medals as they were considered part of the overall consideration for the event. en-us Thu, 28 Jan 1993 00:00:00 +0530 Thu, 27 Feb 2014 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162474 The court dismissed the appeal by the Customs and Excise Commissioners in a VAT assessment case concerning trophies and medals provided at award dinners. It was held that the cost of trophies and medals was integrated into the overall event expenses, with attendees paying for both witnessing the awards and the actual supply of awards. The court emphasized the direct link between ticket prices and the provision of awards, concluding that VAT was not separately payable on trophies and medals as they were considered part of the overall consideration for the event. Case-Laws VAT and Sales Tax Thu, 28 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162474