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ROWE CONTRACTING CO. v. STATE TAX COMMISSION

361 Mass. 158 (1972)

279 N.E.2d 675

ROWE CONTRACTING CO. vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

February 11, 1972.

Attorney(s) appearing for the Case

James R. Hopkins for the taxpayer.

Daniel J. Johnedis, Assistant Attorney General, for the State Tax Commission.

Present: CUTTER, REARDON, QUIRICO, BRAUCHER, & HENNESSEY, JJ.

CUTTER, J.

The commission and the taxpayer each appeal from the decision of the Appellate Tax Board (the board) granting a partial abatement of sales and use taxes assessed under St. 1966, c. 14.1 The taxpayer contends that, under c. 14, § 1, subsecs. 6 (r) and 6 (s), and § 2, subsec. (5), machinery parts and supplies purchased for use in its crushed stone business were exempt from...

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