Law:

Section:

- Section 137 - Income-tax Act, 1952 CASES REFERRED TO Jones v. Inland Revenue Commissioners [1920] 1 KB 711 ; 7 Tax Cas. 310; Ralli Estates Ltd. v. Income-tax Commissioner [1961] 1 WLR 329, PC ; Morgan v. Tate and Lyle Ltd. [1955] AC 21 ; [1954] 3 WLR 85 ; [1954] 2 All. ER 413 ; [1954] 26 ITR 195, H.L. ; Eastmans Ltd. v. Shaw [1928] 45 TLR 12 ; 14 Tax Cas. 218, H.L. ; United Steel Companies Ltd. v. Cullington [1940] AC 812 ; 56 TLR 550 ; [1940] 2 All. ER 170 ; 23 Tax Cas. 91 ; [1941] 9 ITR (Suppl.) 20, H.L. ; Southwell v. Savill Bros. Ltd. [1901] 2 KB 349 ; 17 TLR 513 ; 4 Tax Cas. 430, D.C.; Associated Portland Cement Manufacturers Ltd. v. Inland Revenue Commissioners [1946] 62 TLR 115 ; [1946] 1 All. ER 68 ; [1945] 27 Tax Cas. 103, C.A. ; Southern v. Borax Consolidated Ltd. [1941] 1 KB 111 ; [1940] 4 All. ER 412 ; 23 Tax Cas. 597 ; [1942] 10 ITR (Suppl.) 1, Henriksen v. Grafton Hotel Ltd. [1942] 2 KB 184 ; [1942] 1 All. ER 678 ; 24 Tax Cas. 453 ; 58 TLR 271 ; [1943] 11 ITR (Suppl.) 10, C.A. JUDGMENT Lord Denning M.R. -- The facts appear from the case stated in this case and in the previous case of Bolam v. Regent Oil Co. Ltd. [1956] 37 Tax Cas. 56, and I will only state sufficient to show the problem. There are three large suppliers of petrol in this country-Shell, Esso and Regent. Since the war there has been intense competition between them. Each of these three great companies has sought to get the owners of garages or filling stations to sell its brand of petrol only, and not to sell the brands of others. Each seeks to get the retailer to sell its brand of petrol exclusively. The competition is so intense that they call it an "exclusivity war." The retailers have not been slow to take advantage of this war between the giants. They have bid the one against the other. They ask each of the big companies : "What will you pay me if I tie myself to your products ?" In the early stages the inducement held out by each company was a simple rebate. The company would offer the retailer a rebate of a farthing or thereabouts on every gallon of petrol if he would promise to sell its brand to the exclusion of all others. The retailer would tie himself to the company…

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