Connecticut Light & Power Co. v. Walsh

These cases present three questions arising under the statute adopted by the last General Assembly imposing a sales and use tax. Sup, 1947, Chap. 78a. In one, the Southern New England Telephone Company claims to be exempt from the imposition of the use tax; in another, the Connecticut Light and Power Company, a water, gas, electric and power company, claims a like exemption; and in the third, the M. J. Daly & Sons corporation, which sells tangible personal property to gas, water, electric, telephone and telegraph companies, claims that such sales are exempt from the sales tax.

The provisions…