§ 57. Mr. Rhys Daviesasked the Financial Secretary to the Treasury what steps are taken to prevent wholesalers charging retailers with the Purchase Tax on exempt goods, more especially children's wear?
§ The Financial Secretary to the Treasury (Captain Crookshank)Where tax is chargeable on a purchase the seller is required to show the amount of tax due on the invoice delivered to the buyer. If a retailer finds that Purchase Tax is charged in respect of exempt goods, he would presumably take up the matter with the seller before settling the account.
§ Mr. DaviesIf he cannot get any satisfaction by getting into touch with them, what other course can be take?
§ Captain CrookshankI think he would probably get satisfaction.