Eastern Van Lines v. Norberg

This is an action for declaratory judgment to determine the validity of a regulation issued by the defendant tax administrator. The plaintiff filed this complaint under the provision of G. L. 1956 (1969 Reenactment) §42-35-7 of the Administrative Procedures Act.1

The complaint discloses the following facts. The plaintiff is engaged in the movement of household goods in *112intrastate and interstate commerce. In the course of its •business it purchases boxes, cartons, crates and packing materials of various kinds, and in the handling of shipments for its customers, charges them specifically for…