Where a car dealership accepted the return of a car from a customer on the ground that it was defective, and agreed to supply a different car at a future time, the date of the original sale was not the point of supply for VAT purposes. VAT was a tax on turnover generated from the sale of goods. The termination of a contract for the sale of goods meant that there had been no turnover of stock, and no consideration on which VAT could be charged. Evidence of payment on a certain date did not cause that to be the date of supply.

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