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CAGAN'S, INC. v. DEP'T OF REV. ADMIN.

Nos. 83-456, 83-459.

126 N.H. 239 (1985)

CAGAN'S, INC. v. NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION. PANCO, INC. v. LLOYD M. PRICE, COMMISSIONER.

Supreme Court of New Hampshire.

March 18, 1985.

Attorney(s) appearing for the Case

McLane, Graf, Raulerson & Middleton P.A., of Manchester (James F. Raymond on the brief and orally), for the plaintiff Cagan's, Inc.

Sheehan, Phinney, Bass & Green P.A., of Manchester (Daniel W. Sklar and David A. Sears on the brief, and Mr. Sears orally), for the plaintiff PANCO, Inc.

Gregory H. Smith, attorney general (Betsy S. Westgate, assistant attorney general, on the brief and orally), for the State.

SOUTER, J.

These cases come to us on interlocutory transfer from the Superior Court (Dunn, J.) under RSA 491:17. Each plaintiff taxpayer is an operator of vending machines that sell, among other things, candy, snacks and soda prepackaged by the taxpayers' suppliers. Cagan's, Inc. contested the assessment of meals taxes under RSA chapter 78-A on certain of such sales. PANCO, Inc. claimed a refund for taxes said to have been paid erroneously on certain of such...

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