Fortin v. Johnson

This is a sales tax case in which sales of “Dairy Queen” products were held to be nontaxable by a justice of the Superior Court upon an appeal by the taxpayer from the decision of the State Tax Assessor. The court ordered (1) the rebate of sales taxes reported and *296paid without assessment for the period from July 1951 through August 1952 in the amount of $226.27, and (2) the abatement of a sales tax demanded under a deficiency assessment of $236.35, “made in addition to any sales tax already paid” for the same period. The case is before us on exceptions of the State Tax Assessor to this order.…