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A number of cases which are concerned with bargains made between petrol retailers and their suppliers, have raised the difficult point as to what weight, if any, should be attached, for tax purposes, to the method of application of amounts received by the retailer in consequences of such bargains. In these cases, the method of application has been the subject of express stipulation, so that an indirect benefit to the supplier, whether of an enduring nature or not, could be inferred, and this clearly had relevance to the deductibility, or otherwise, of the payment, for the purpose of the supplier's computation of profits. If the retailer also gave covenants unconnected with the application of moneys received (eg to buy petrol from no other supplier), which was the case in the majority of instances, it was possible to say that the supplier's cash outgoing was for more than one purpose, conceivably one of a capital nature and the other not. However, this did not necessarily solve the problem as to the nature of such a cash sum in the retailer's