BRADLEY, Judge.
This is an appeal by the State Department of Revenue from a judgment declaring invalid a final assessment of sales tax against a taxpayer, Montgomery Woodworks, Inc., in the amount of $24,963.19.
The taxpayer is primarily engaged in the business of custom cabinet-making, although it also contracts other custom woodwork. The work is done in the taxpayer's shop according to job plans and specifications. The taxpayer performs a large volume of...
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