IRELAND, J.
The question presented is whether a foreign corporation, whose primary business is agriculture, is entitled to the investment tax credit contained in G. L. c. 63, § 31A, where its operations within the Commonwealth are not primarily agricultural. The Appellate Tax Board (board) ruled that the corporation is entitled to the credit. The board concluded that the § 31A credit is available to those businesses which are "primarily engaged in agriculture...
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