STATE v. INGALLS IRON WORKS COMPANY

6 Div. 529.

146 So.2d 87 (1962)

STATE of Alabama v. INGALLS IRON WORKS COMPANY.

Supreme Court of Alabama.

October 25, 1962.


Attorney(s) appearing for the Case

MacDonald Gallion, Atty. Gen., and Jas. R. Payne, Asst. Atty. Gen., for appellant.

Wm. Bew White, Jr., John H. Morrow, and White, Bradley, Arant, All & Rose, Birmingham, for appellee.


PER CURIAM.

The State Department of Revenue entered an assessment in the manner provided by law against appellee for sales tax which the appellant contended was due the State for the sale of fabricated steel to Rust Engineering Company of fabricated steel.

United States Pipe and Foundry Company at the time of the sale was desirous of erecting on its premises, and for its use and benefit, a blast furnace that required for its operation certain type boilers...

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