https://www.taxtmi.com/caselaws?id=162476 For VAT purposes, a delivered-product arrangement must be assessed as a whole in commercial reality, and a separately identified transport charge does not by itself create a distinct supply of services. Where the delivery element is merely incidental or ancillary to the principal supply of goods, the transaction is treated as a single supply of the cars. On that basis, the transport and delivery element followed the VAT treatment of the car sale, and input tax charged on the delivery component was not deductible under the blocking rules. en-us Thu, 01 Jul 1999 00:00:00 +0530 Thu, 27 Feb 2014 15:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162476 For VAT purposes, a delivered-product arrangement must be assessed as a whole in commercial reality, and a separately identified transport charge does not by itself create a distinct supply of services. Where the delivery element is merely incidental or ancillary to the principal supply of goods, the transaction is treated as a single supply of the cars. On that basis, the transport and delivery element followed the VAT treatment of the car sale, and input tax charged on the delivery component was not deductible under the blocking rules. Case-Laws VAT and Sales Tax Thu, 01 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162476