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The court partly granted summary judgment in a strata time-share dispute, dismissing most declaratory and possession claims, but allowing restitution-related claims to continue in part.
Regulation 14(d) must be given its plain purposive meaning and excludes from refund/exemption diesel used in the production or processing of non-renewable resources; quarrying and crushing of rock falls within that definition, so Municipal is not entitled to refunds or restitution; Saunders, J.'s prior decision does not bind due to appeal reversal; plaintiff's restitution claim fails because there is no entitlement under the Regulations.
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