HOPKINS, J.T.C.
Plaintiff (taxpayer) has appealed from a determination by the Director, Division of Taxation, that it is liable for sales taxes for the period ending June 30, 1982. That determination was based upon the finding that the process by which taxpayer obtained new engravings on printing rollers constituted taxable transactions and, further, that purchases of parts for silk screens used in the taxpayer's manufacturing business were subject to sales taxes...
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