Court Ruling on Lime-spreaders L IME-SPREAD1NG vehicles earns( be regarded as agricultural
7th August 1953, Page 34
7th August 1953
Page 34
Page 34, 7th August 1953
— Court Ruling
on Lime-spreaders L
IME-SPREAD1NG vehicles earns( be regarded as agricultural
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Keywords :
Building Materials, Lime, Limestone, Plastering, Rayner Goddard, Baron Goddard, Spreader, Chemistry, Architecture, Construction, Business / Finance
engin( and therefore liable for a lower rate c tax. This was the effect of a decisio of the Queen's Bench Divisional Cour which • last week heard an appeal h the Berkshire Lime Co. (Childrey), Ltd against the refusal of the Berkshti County Council to license their thre lime-spreaders as agricultural engine
Lord Goddard, Lord Chief Justio said that it was clear that the Vehicli (Excise) Act, 1949, was intended to Is mechanically propelled vehicles on di road. The company's lime-spreadin vehicles were constructed to carry lire which was spread on farms and tl• council were right in regarding that as goods vehicles.
Mr. Justice Parker and Mr. Justic Donovan agreed.