Chilivis v. Stein

McMurray, Judge.

This is a sales tax case in which an assessment for sales and use tax deficiencies for a certain taxable period was made based upon purchases of lithographic plates by Stein Printing Company, a partnership. Stein appealed the assessment, and the parties have executed a stipulation of facts with reference to the assessment and the amounts. It is thus established that Stein is a business engaged in the manufacture and sale of printed matter. An integral part of Stein’s process of manufacturing printed matter for its customers consists of utilization of lithographic plates…