Ralph's Wonder, Inc. v. Commissioner of Revenue

A Superior Court judge allowed a motion of the Commissioner of Revenue to dismiss a complaint for declaratory relief which challenged an inter*929pretation of the Massachusetts sales tax on meals. The plaintiff, the operator of a supermarket in Worcester, had sought from the court a determination that the sale of products by weight from a salad bar in the supermarket was exempt from taxation under G. L. c. 64H, § 6(h). The Commissioner, in a letter dated June 10, 1982, had concluded that the taxpayer’s sale of the salads was subject to the tax.

Although no statement of reasons accompanied the…