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B&C stood for Beat & Commercial and was a British record label run by Trojan Records' owner, Lee Gopthal. It existed primarily between May 1969 and September 1972.

In 1971 the progressive and folk artists that were still signed to the label were moved over to B&C's new Pegasus imprint (which later became Peg), though singles continued to be issued on the B&C label until 1972. The company continued after this point in its original format as a record manufacturing, distribution and marketing company, continuing to distribute records by Charisma Records and the newly-formed Mooncrest Records label. Mooncrest had started out as Charisma's publishing company, but had become a record label in its own right in 1973. In 1974 B&C got into financial trouble and was finally sold, along with Trojan and Mooncrest, to Marcel Rodd, head of Allied/Saga Records. Trojan and Mooncrest continued to issue records marketed by B&C, though Charisma moved its operations over to Phonogram in May 1975. The B&C label was resurrected as a label between 1977 and 1981, releasing just a few new singles and reissuing several classic tracks as singles or EPs.

B&C was originally intended to reissue gospel/soul artists such as James Carr, but more notable releases included Atomic Rooster's first two albums, Atomic Roooster (1970) and Death Walks Behind You, Steeleye Span's Please to See The King (1971), Nazareth's Loud 'n' Proud (1974), Andy Roberts' Home Grown (1971) and Everyone (1971) and one LP by the Newcastle band Ginhouse.

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