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STOP 'N SAVE, INC. v. DEPARTMENT OF REVENUE SERVICES

(13673)

212 Conn. 454 (1989)

STOP 'N SAVE, INC., ET AL. v. DEPARTMENT OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released August 8, 1989.

Attorney(s) appearing for the Case

Alan M. Kosloff, with whom, on the brief, was Meryl Spat, legal intern, for the appellants (plaintiffs).

Jonathon L. Ensign, assistant attorney general, with whom were Richard K. Greenberg, assistant attorney general, and, on the brief, Clarine Nardi Riddle, acting attorney general, and Carl J. Schuman, assistant attorney general, for the appellee (defendant).

PETERS, C. J., CALLAHAN, GLASS, COVELLO and HULL, JS.

CALLAHAN, J.

This is an appeal by Stop `N Save, Inc., and Waterbury Public Markets, Inc. (taxpayers), from a decision of the Superior Court dismissing their appeal from the assessment of sales and use taxes by the department of revenue services (department) for the period June 1, 1982, through May 31, 1985. The sales and use taxes in question were assessed against the taxpayers for machinery used in the production of baked goods at their in-store bakeries.

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