HC Deb 01 July 1941 vol 372 c1212
46. Mr. Touche

asked the Chancellor of the Exchequer whether a retailer can recover the purchase tax paid on articles which are destroyed by accident, or are so damaged as to become unsaleable?

The Chancellor of the Exchequer (Sir Kingsley Wood)

No, Sir; the retailer must look for compensation under his insurance policy.

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