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7. In this Schedule—
“catering establishment” means a restaurant, canteen, club, public house, school, hospital or other establishment (including a vehicle or a fixed or mobile stall) where, in the course of a business, food is prepared for delivery to the ultimate consumer for immediate consumption;
“pre-packed for direct sale”, in relation to semi-skimmed milk or skimmed milk, means put into containers on the premises where the semi-skimmed milk or skimmed milk is produced by the person owning or having control of the herd from which the semi-skimmed milk or skimmed milk is produced for sale by him on those premises or from a vehicle used by him;
“ultimate consumer” means any person who buys otherwise than—
for the purpose of resale;
for the purposes of a catering establishment; or
for the purposes of a manufacturing business.
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