LEAR, Judge.
This matter was instituted by Sperry Rand Corporation against the Collector of Revenue, now designated by the title, Secretary of Revenue and Taxation. In January, 1976, Sperry Rand asked the Collector of Revenue for a refund of $31,000.00 on the ground that the Collector's regulations as to the statutory definition of `cost price' were in error.
The Collector denied this refund and a petition for the refund was filed with the Board of Tax Appeals...
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