S. J. Groves & Sons Co. v. State Tax Commission

The State Tax Commission (commission) appeals from a judgment of the Superior Court declaring that certain items purchased by the taxpayer, a construction contractor on a public works project, are *141exempt from sales and use taxes by virtue of G. L. c. 64H, §§ 1 (14) (c) and 6 (c), (/), (r), (s).1 We hold that the judge did not abuse his discretion in taking jurisdiction. We agree with his decision that charges for labor in repairing materials are exempt under § 1 (14) (c); and his decision that certain sales are exempt as casual or isolated sales under § 6 (c) is not now contested. But we hold…