44. Vending machines.—

(1) Where a taxable supply of any goods is made through a vending machine, meter, or other similar automatic devices (other than a pay telephone) that are operated by coins, note or tokens, the tax shall become payable at the time when the coins, notes or tokens are taken out from such vending machines, meters, or other automatic devices by the supplier or any person on his behalf.

(2) Where a taxable supply is made through  a vending machine, meter, or other automatic devices‚ and payment for such supplies is made in a prescribed manner tax shall become payable at the time when the  recipient of such supply makes the payment to the supplier.