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Roome v Edwards (Inspector of Taxes)
Judgment date: 5/02/1981
Court: UKHL
Judge: Lords Wilberforce, Edmund-Davies, Russell, Keith & Roskill
Citation:
(1996) 25 ATRev 46;
[1981] 1 All ER 736;
[1981] 2 WLR 268;
[1982] AC 279;
Catchwords: Taxation and revenue; Sales tax; Sale value of goods; Allocation of cost to services;