OPINION
DORIS, Justice.
This is a petition for certiorari to review a Superior Court judgment upholding a decision of the Tax Administrator determining that certain dies and machinery of the petitioner are subject to the Sales and Use Tax Act. General Laws 1956 (1970 Reenactment) § 44-18-20.
The petitioner is a die-casting manufacturer which produces metal parts. These parts are sold to other manufacturers and used as components in their products...
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