Supreme Court of Connecticut July 31, 1990, 13931 (Plasticrete Block & Supply Corp. v. Commissioner of Revenue Services)

Borden, J.

The dispositive issue in this appeal is whether the trial court properly allocated to the plaintiff taxpayer the burden of overcoming a presumption of taxability, as “gross receipts” under General Stat*19utes § 12-407 (9),1 of certain delivery charges collected by the plaintiff.