DEPENDABLE MARINE COMPANY LTD. v. COMMISSIONERS OF CUSTOMS AND EXCISE
[1965] 1 Lloyd's Rep. 550
QUEEN'S BENCH DIVISION
Before Mr. Justice Roskill
Purchase Tax Act, 1963-"Boats and other vessels large enough to carry human beings"-Whether Ski-Craft within that description and accordingly exempted from purchase tax-Exemption (3) to Group 20 in Part I of Schedule 1 of Purchase Tax Act, 1963-Meaning of "boat" and "vessel".