Davor Vulic v. Department of Treasury

*475Petitioner appeals by right the Michigan Tax Tribunal's (the Tribunal) grant of summary *476disposition in favor of respondent. Because we hold that summary disposition was properly granted, but do so primarily for different reasons than those cited by the Tribunal, we affirm in part and vacate in part the Tribunal's final opinion and judgment, and we remand for entry of an order granting summary disposition in favor of respondent for the reasons stated in this opinion.

I. PERTINENT FACTS AND PROCEDURAL HISTORY

Petitioner purchased 1,799 cartons (each carton containing 10 packs) of cigarettes from…