HC Deb 31 July 1958 vol 592 c164W
62. Mr. Janner

asked the Chancellor of the Exchequer how many trade associations have made recommendations requesting him that the cost of delivery to the buyer at his place of business should be included in the assessment for Purchase Tax on goods so delivered; and if he will give a list of these associations.

Mr. Simon

The overwhelming consensus of trade opinion favoured this arrangement when Purchase Tax was introduced in 1940 and the law has provided accordingly since then.