Esso Petroleum Co. Ltd v Commissioners of Customs and Excise (1976) Preview
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Esso Petroleum Co. Ltd v Commissioners of Customs and Excise (1976)
Esso Petroleum Co. Ltd v Commissioners of Customs and Excise (1976)

During a World Cup, Esso had agreed to give away free World Cup coins with every four gallons of petrol. As this was happening, the Customs and Excise department wanted to claim purchase tax from the transaction. However this meant showing that the arrangement was contractual, the purchase of petrol being the consideration for a free coin. They also claimed that there was an intention to create a legal relationship.

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