WILKINS, J.
The plaintiff corporations, all engaged in the retail food vending machine business, challenge the imposition of an excise, pursuant to G.L.c. 64H, on certain food items in unopened, original containers or packages sold through their vending machines. They argue that (1) the meals tax imposed by G.L.c. 64H, as part of the excise, commonly known as the sales tax, does not apply to those
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