§ 71. Mr. Holmanasked the Financial Secretary to the Treasury what instructions he has issued to His Majesty's Customs and Excise as to how in practice they are to interpret the words, "substantial quantities," in Purchase Tax Notice 77, December, 1945, Section 10; and if this interpretation is based on values and if so what value is indicated so that all areas are treated in a uniform way.
§ Mr. JayUnder the law the responsibility for deciding in these cases rests with the Commissioners of Customs and Excise. Before registering a person under this provision, the law requires it to be shown that he uses chargeable materials in substantial quantities; and uniformity of treatment is ensured by having all border-line cases referred to headquarters for decision.