
    [No. 31303-7-I.
    Division One.
    November 2, 1992.]
    West Coast Blue Mussel Co., Inc., Respondent, v. The Department of Revenue, Petitioner.
    
   Appeal from a judgment of the Superior Court for Island County, No. 90-2-00422-2, Stanley K. Bruhn, J., entered July 28, 1992. Reversed and dismissed by unpublished per curiam opinion.  