SCOLNIK, Justice.
The defendant, State Tax Assessor, appeals from a decision of the Superior Court, York County, overturning his assessment of a use tax, together with interest and penalties in the amount of $11,342.51 against the plaintiff, James Katz, covering the period from July 1, 1976 to September 30, 1979. We vacate the judgment and remand to the Superior Court for further findings of fact and conclusions of law.
The plaintiff is engaged in the business...
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