Deemed tax on supply of food or drink treated as sale, validating past levies and limiting refund claims. The provision deems a tax on the supply of food or drink for consideration to be a 'tax on the sale or purchase of goods' and treats pre-commencement supplies as sales, retrospectively validating prior laws and collections, barring refund proceedings for such collected taxes, and allowing recoveries as if the deeming had always operated.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed tax on supply of food or drink treated as sale, validating past levies and limiting refund claims.
The provision deems a tax on the supply of food or drink for consideration to be a "tax on the sale or purchase of goods" and treats pre-commencement supplies as sales, retrospectively validating prior laws and collections, barring refund proceedings for such collected taxes, and allowing recoveries as if the deeming had always operated.
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