Connecticut Superior Court April 10, 1981, FILE NO. 988 (Voloshin Cadillac Co. v. Wischert)

Covello, J.

The plaintiff is a Woodbridge automobile dealer and the defendant a West Haven service station operator. On June 27,1974, and again on May 5,1975, the plaintiff sold to the defendant new Cadillac Coupe de Ville automobiles. Both bills of sale disclose that no sales tax was collected from the defendant at the time of these transfers.