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Conclusion on the nature of ConquerMaths
Conclusion on the nature of ConquerMaths
Our conclusion was that a typical consumer would perceive ConquerMaths as a teaching product (or revision aid) designed to improve the understanding of maths. If we had to go further, we concluded that objectively it was indeed a teaching product.
- Heading
- We decided that the appeal should be dismissed introduction and Summary
- Evidence
- Findings of fact
- Law
- Case law – Best judgment
- Case law – education exemption – Consumer perspective and nature of supplies consisting of more than one element
- Burden of proof
- What is GM’s product?
- Mr Constable’s evidence
- The Barbados Study
- Mr Hunter’s Evidence
- Consumer Perception
- The role of assessments in learning
- Conclusion on the nature of ConquerMaths
- Meaning of “examination services”
- Is an assessment a self-standing concept in Schedule 9 VATA?
- Meaning of “Assessments”
- Consumer perception test
- Alternative test – functional analysis
- Best Judgment
- other matters
- Conclusions