Massachusetts Supreme Judicial Court December 23, 1981 (Southeastern Sand & Gravel, Inc. v. Commissioner of Revenue)

Nolan, J.

The taxpayer, Southeastern Sand and Gravel, Inc., filed with the State Tax Commission (now denominated the Department of Revenue, St. 1978, c. 514, § 5), an application requesting classification as a manufacturing corporation. The application was denied. The taxpayer appealed the denial to the Appellate Tax Board (board).