Rock of Ages Corp. v. Commissioner of Taxes

On November 22, 1972, the Vermont Department of Taxes issued an assessment of additional sales/use tax against appellee Rock of Ages, a Vermont corporation located in Barre, Vermont. The appellee taxpayer is engaged in the business of the operation of granite quarries and the selling of stone that is quarried there. The additional assessment covered the period from June, 1969, through September, 1972, and was levied on the liquid oxygen, drilling rods and bits, and explosives consumed by the appellee in its quarry operations. The assessment included interest and penalty charges, and amounted…