Massachusetts Appeals Court March 7, 1990, No. 88-P-1152 (Commissioner of Revenue v. Jones)

Warner, C.J.

This is an appeal by the Commissioner of Revenue (commissioner) from a decision of the Appellate Tax Board (board) granting an abatement of sales taxes assessed against the taxpayer on sales of prepared food during the period from January, 1978, through August, 1983. See G. L. c. 58A, § 13.

The taxpayer owns and operates a fish market under the name of Greer’s Seafood (Greer’s).