24. August 2011 Sausage and chip stand sells food if no seating provided The Supreme Tax Court has held that a mobile stand selling sausages and chips to passers by sells food if it does not provide seating. If it does, the food sales are a restaurant service, even if the seating is primitive, uncomfortable and inadequate. Kategorien: Supreme Tax Court casesSchlagwörter: stand, mobile stand, wagon, sausage, chi ...