The opinion of the court was delivered by BRODY, J.A.D.
Plaintiff, a commercial photographer, contends that he is entitled to a statutory exemption from the payment of a sales or use tax on the color film used in his business. The Tax Court rejected his claim when he challenged assessments for the period April 1, 1977 to March 31, 1980. Another part of this court affirmed that determination substantially for the reasons given by Judge Andrew in his published opinion...
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