The Commissioners Of Customs And Excise V Robertson's Electrical Ltd., [2005] Csih 75

The case involved online purchase of goods. Respondent, Robertson's Electrical (hereafter "Robertson's"), was a retailer of electrical goods. It sold some of its goods through the Internet pursuant to online transaction contracts. The contracts required payment of the goods at time of order, but the purchasers were allowed to return the products within seven days, which would annul the purchaser’s contract obligations. The question was whether the tax point for VAT purpose was the date of payment or the date on which the customer ceased to be entitled to cancel the contract. The appellate court held that the tax obligations arose on the date of delivery, or upon the making of the online payment.

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