SCA Disposal Services of New England, Inc. v. State Tax Commission

This is an appeal from a decision of the Appellate Tax Board (board) allowing the plea in bar of the appellee, State Tax Commission (commission), and dismissing for lack of jurisdiction the petition under formal procedure of the appellant, SCA Disposal Services of New England, Inc. (SCA), seeking the abatement of sales taxes. On February 22, 1974, SCA filed with the commission, on a form approved by the commission, an application for abatement of sales taxes paid in the amount of $14,372.17, assessed against SCA in 1972 relating to the transfer of seventy-two motor vehicles to SCA from three…