# Denis Corp. v. Commissioner of Revenue

> Massachusetts Appeals Court · February 16, 1993 · 34 Mass. App. Ct. 909

URL: https://www.frixlaw.com/law-library/cases/6459055

## Case

- **Full name:** Denis Corporation v. Commissioner of Revenue
- **Court:** Massachusetts Appeals Court
- **Decided:** February 16, 1993
- **Citations:** 34 Mass. App. Ct. 909; 607 N.E.2d 437
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6459055

## Opinion text

The decision of the Appellate Tax Board dated August 13, 1991, was correct for the reasons stated therein. The concept advanced by the taxpayer that its portable stone-crushing machines should be regarded as industrial plants having a succession of fixed locations at the quarries where they are employed for various periods of time would make nonsense of the amendment to G. L. c. 64H, § 6(s), effected by St. 1971, c. 555, § 45, when the concept of “industrial plant” in § 6(s) was confined to “a factory at a fixed location. . . .” This amendment was in apparent response to Wakefield Ready-Mixed Concrete Co. v. State Tax Commn., 356 Mass. 8, 10-12 (1969), which had held that cement mixer trucks should be regarded as “industrial plants” within the meaning of § 6(s) (thus making replacement parts exempt from the sales and use tax) despite their mobile character.
Decision of Appellate Tax Board affirmed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6459055. Public record. Not legal advice.