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Amendment of section 3 of Principal Act.
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78.—Section 3 of the Principal Act is hereby amended by the insertion of the following subsection after subsection (1):
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“(1A) Where—
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(a) goods of a kind specified in paragraph (xii) of the Second Schedule are supplied in a form suitable for human consumption without further preparation,
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(b) the supply is made—
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(i) by means of a vending machine, or
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(ii) in the course of operating a hotel, restaurant, cafe, refreshment house, canteen, establishment licensed for the sale of intoxicating liquor, catering business or similar business, or
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(iii) in the course of operating any other business in connection with the carrying on of which facilities are provided for the consumption of the goods supplied, and
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(c) apart from this subsection, the supply would constitute a delivery of the goods,
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the supply shall, for all the purposes of this Act, be deemed to be a rendering of services and not a delivery of goods.”.
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