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UNITED ILLUMINATING CO. v. GROPPO

(14321)

220 Conn. 749 (1992)

UNITED ILLUMINATING COMPANY v. JOHN G. GROPPO, COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released January 7, 1992.

Attorney(s) appearing for the Case

Paul M. Scimonelli, assistant attorney general, with whom, on the brief, was Richard Blumenthal, attorney general, for the appellant (defendant).

Patrick J. Monahan, with whom, on the brief, was Phyllis M. Pari, for the appellee (plaintiff).

PETERS, C. J., CALLAHAN, GLASS, BORDEN and BERDON, JS.

GLASS, J.

The dispositive issue in this tax appeal is whether the trial court properly held that certain machinery and equipment at three electricity generating plants owned and operated by the plaintiff, United Illuminating Company (taxpayer), constitute "machinery and production equipment" at an "industrial plant" within the meaning of § 12-426-26 (d) of the Regulations of Connecticut State Agencies, and thereby qualify for an exemption from the sales tax imposed...

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