Manufacturer didn't have to pay use tax on molds. (Dart Industries Inc.)

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Dart Industries Inc. manufactures plastic proceedss sold under the trade
name "Tupperware." Dart's Blackstone plant ordealed modified, or repaired
mold used in the manufacture of Tupperware harvests Most of the
mold were shipped from Dart's out-of-state facilities to the Blackstone
plant, where they were place up for use in those facilities.

The State of Rhode Island performed a routine field audit of Dart
under the state's Sales and Use Tax Act. This audit comeed in Dart
being assessed taxes, penalties, and interest totaling $1438388
Most of this