https://www.taxtmi.com/caselaws?id=162474 Trophies and medals awarded at a commercial dinner were treated as supplied for consideration because there was a sufficient direct link between the ticket price and the awards. The transaction had to be viewed as a whole, and the dinner, presentation ceremony, sponsorship income and prizes formed one self-supporting event. It was not necessary to isolate a precise part of each ticket price as the cost of the trophies. The deeming provision for goods supplied otherwise than for consideration did not apply, so no separate output VAT was chargeable on the awards. 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 Trophies and medals awarded at a commercial dinner were treated as supplied for consideration because there was a sufficient direct link between the ticket price and the awards. The transaction had to be viewed as a whole, and the dinner, presentation ceremony, sponsorship income and prizes formed one self-supporting event. It was not necessary to isolate a precise part of each ticket price as the cost of the trophies. The deeming provision for goods supplied otherwise than for consideration did not apply, so no separate output VAT was chargeable on the awards. Case-Laws VAT and Sales Tax Thu, 28 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162474