Legal Opinion
Forox Corp. v. Groppo
Connecticut Appellate Court
Decided February 5, 1991No. 8941PublishedCited by 2 opinions
1Opinion of the CourtO’Connell, J.
The defendant commissioner of revenue services (commissioner) appeals from a judgment abating interest on an assessment of Connecticut sales tax and finding that certain component parts were exempt from the use tax. The plaintiff cross appeals claiming that none of the sales of its camera systems should be subject to the sales tax.
The plaintiff is a Connecticut corporation engaged in manufacturing and selling camera systems that consist of various components including camera equipment. The plaintiff develops camera systems that are sold to audiovisual producers and custom photographic…
2Cases cited7 opinions
- Pandolphe's Auto Parts, Inc. v. Town of ManchesterSupreme Court of Connecticut · 1980
- Plastic Tooling Aids Laboratory, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1990
- American Totalisator Co. v. DubnoSupreme Court of Connecticut · 1989
- Butzgy v. Town of GlastonburySupreme Court of Connecticut · 1987
- Connecticut Water Co. v. BarbatoSupreme Court of Connecticut · 1988
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3Cited by2 opinions
- State v. MiltonConnecticut Appellate Court · 1992
- Colleran v. CassidentoConnecticut Appellate Court · 1992