21It is apparent from the expression ‘other than for the carriage of passengers or goods or for the supply of services for consideration’ that the ‘air navigation’ covered by that exemption relates to the use of fuel where the aircraft is used directly for the supply of air services for consideration. In this context, therefore, the concept of ‘navigation’ implies that the supply of services for consideration is an inherent reason for the aircraft’s movements (see, to that effect, Sea Fighter, paragraph 18).
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