Dent-Craft Laboratories of Connecticut, Inc. v. Sullivan

The plaintiff appealed to the Superior Court from the assessment of a sales tax upon the gross receipts of its sales of dentures to -dentists. Upon a stipulation of facts, the question has been reserved for the advice of this court.

What is now subsection (s) of § 12-412 of the General Statutes was enacted in 1955 as Public Act No. 164. By its terms, it exempts from the sales tax articles specifically mentioned and in addition thereto “other equipment worn as a correction or substitute for any functioning portion of the body.” In the interpretation of the statute, the defendant promulgated a…