OPINION
DORIS, Justice.
The State Tax Administrator filed a petition for certiorari under G.L. 1956 (1969 Reenactment) § 42-35-16, as amended by P.L. 1972, ch. 169, § 30, seeking review of a judgment entered by a Superior Court justice in the case of Daniels Tobacco Co., Inc. v. John H. Norberg, Tax Administrator, C.A. No. 73-139 which reversed in part and sustained in part a decision of the tax administrator assessing a tax under the Cigarettes...
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