“…’ logic required that questions of the extent of the supply were fundamental to determining which of the two had been supplied. Coleborn (T) & Sons Ltd v Blond [1951] 1 KB 43 and Customs and Excise Commissioners v Marchday Holdings Ltd [1996] EWCA Civ 1171, [1997] STC 272 supported the argument that the extent of the supply was key …”
“…She also submits that Mr Gardiner is wrong to rely upon Coleborn (T) & Sons Ltd v Blond [1951] 1 KB 43 and the Timothy Jones case for the proposition that one should start from the premise that the Kombi is a panel van and seek to identify a fundamental change t…”