BRAUCHER, J.
Two taxpayers seek abatements of sales and use taxes, claiming exemptions under G.L.c. 64H, § 6 (r), and (s), originally enacted temporarily by St. 1966, c. 14, § 1, continued by St. 1967, c. 757, § 1, and subsequently amended by St. 1971, c. 555, § 45. The taxpayers are heating contractors; in the performance of lump-sum contracts they sell, install and service hot water and steam generating boilers and related equipment...
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