§ 60. Mr. Nabarroasked the Chancellor of the Exchequer why he regards as outside the scope of Purchase Tax containers for jewellery on retail sale of those articles but decided that where such containers are used when those goods pass the tax point their value must be included with the articles they contain for assessment of Purchase Tax; whether he is aware that retailers of imitation pearls now insist on the pearls and the cases being separated, causing wastage of clerical work and packaging; and, as much jewellery is exported, whether he will modify this ruling in order to free containers of tax at all stages.
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Mr. AmoryBecause these containers are not themselves taxable, whereas the value for tax of any chargeable article such as jewellery includes the value of the container. The answer to the last part of the Question is "No."