HC Deb 22 February 1946 vol 419 c319W
Brigadier Prior-Palmer

asked the Chancellor of the Exchequer whether he is aware of the hardship caused to the retailers of seasonal goods which become rapidly unsaleable and on which purchase tax has been paid and if he will make a refund of tax in their case.

Mr. Dalton

This is an ordinary trading risk, and I could not agree to refund purchase tax.