CLAUSE 13—(Furnishing of invoices.) (Hansard, 26 June 1941)

§ Sir R. Tasker

Clause 13 provides that the Board of Trade may require the seller to furnish an invoice to the buyer. How are we to determine who is the seller? Is it the man who buys the raw material, is it the man who puts it through the first process, the second, third, fourth or fifth? An article may go through a dozen different processes, and how are the Board of Trade to determine which of the persons performing those various processes is the 1157 seller; or has there to be an invoice such as is referred to in this Bill every time the goods change hands? It is well known that merchants can buy and sell more cheaply to the users than the actual manufacturer. This is brought about by the fact that the user buys few and the agent buys many. Who is the seller—is it the manufacturer, or is it the agent? I confess that this is most confusing to me and I would like the hon. and gallant Gentleman to clear up the point.

§ Captain Waterhouse

It seems to me that there can be only one buyer and one seller in any particular transaction, although one article may go through a series of processes. At one particular point in this process it may become a price-controlled article. As soon as that point is reached, every transaction between traders which takes place afterwards is covered by this Clause. If the article is sold from a manufacturer to a wholesaler, that is one transaction; from the wholesaler to the retailer is another transaction. In each of these specific transactions it is perfectly clear who is the buyer and who is the seller and, under the provisions of Clause 13, the necessary invoices would have to be furnished.