(S (S (BASENP (DT A) (JJ British) (NNP High) (NNP Court) (NN judge)) (VP (VBZ has) (VP (VBN ruled) (SBAR (IN that) (S (BASENP (NNPS Pringles)) (VP (VBP are) (UCP (VP (RB not) (BASENP (DT a) (NN potato) (NN snack))) (CC and) (ADJP (ADVP (RB therefore)) (ADJP (RB not) (ADJP (JJ subject) (PP (TO to) (BASENP (DT a) (NN 17.5) (NN %) (NN tax))))))))))))) (PERIOD .))