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FOROX CORPORATION v. GROPPO

(8941)

24 Conn. App. 72 (1991)

FOROX CORPORATION v. JOHN G. GROPPO, COMMISSIONER OF REVENUE SERVICES

Appellate Court of Connecticut.

Decision released February 5, 1991.

Attorney(s) appearing for the Case

Edward T. Blair, assistant attorney general, with whom, on the brief, was Richard Blumenthal, attorney general, for the appellant-appellee (defendant).

Kathleen C. Stone, for the appellee-appellant (plaintiff).

DALY, O'CONNELL and CRETELLA, JS.

O'CONNELL, J.

The defendant commissioner of revenue services (commissioner) appeals from a judgment abating interest on an assessment of Connecticut sales tax and finding that certain component parts were exempt from the use tax. The plaintiff cross appeals claiming that none of the sales of its camera systems should be subject to the sales tax.

The plaintiff is a Connecticut corporation engaged in manufacturing and selling camera systems that consist of various...

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