OPINION
BEVILACQUA, Chief Justice.
This is a petition for certiorari to review a Superior Court judgment affirming a decision of the tax administrator assessing a use tax against the petitioner, G.H. Waterman & Co., Inc. (corporation), in the amount of $10,829.49 including interest and costs.
On August 24, 1971, the corporation was sent a notice of deficiency determination under the sales-and-use-tax law resulting primarily from its acquisition...
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