Court of Special Appeals of Maryland June 11, 1985, No. 1413 (Pharmakinetics Laboratories, Inc. v. Comptroller of the Treasury)

GILBERT, Chief Judge.

The appellant, Pharmakinetics Laboratories, Inc. (Pharmakinetics) claims that it is engaged in “research and development.” Thus, it says, it is exempt from retail sales tax and use tax as to certain company purchases of materials. A hearing examiner for the Comptroller of the Treasury, the Maryland Tax Court, and the Circuit Court for Baltimore City (Allen, J.