ARMSTRONG, C.J.
Noreast Fresh, Inc. (Noreast), a Massachusetts corporation, applied to the Commissioner of Revenue (commissioner) to be classified under G. L. c. 63, § 38C, as "engaged in manufacturing" for the 1995 tax year, a designation that would exempt its machinery from local property taxation. See G. L. c. 59, § 5, Sixteenth; Fernandes Super Mkts., Inc. v. State Tax Commn.,
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