§ 65. Mr. Niall Macphersonasked the Secretary to the Treasury whether he is aware of the hardship involved for small retailers, particularly jewellers, through the charging of Purchase Tax on postage of goods supplied to them in small quantities, which, unlike bulk orders, are not delivered to them carriage free; and whether he will remove this handicap.
§ Mr. JayDelivery charges, whether paid separately or included in the basic price of the goods, are included by Statute in the computation of value for Purchase Tax purposes.