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CARBIDE & CARBON CHEMICALS CORP. v. CARSON

239 S.W.2d 27 (1951)

CARBIDE & CARBON CHEMICALS CORP. v. CARSON, Commissioner of Finance and Taxation. ROANE-ANDERSON CO. v. CARSON, Commissioner of Finance and Taxation. DIAMOND COAL MINING CO. et al. v. CARSON, Commissioner of Finance and Taxation. WILSON-WEESNER-WILKINSON CO. et al. v. CARSON, Commissioner of Finance and Taxation.

Supreme Court of Tennessee.

March 9, 1951.

Attorney(s) appearing for the Case

S. Frank Fowler, of Knoxville, T.L. Caudle, Ellis N. Slack, Berryman Green, Joseph Volpe, Jr., Bennett Boskey, and Harold L. Price, all of Washington, D.C., J. Wallace Ould, Jr., of Oak Ridge, Tennessee, for appellants.

Roy H. Beeler, Atty. Gen., William F. Barry, Solicitor Gen., Nashville, and Allison B. Humphreys, Jr., Advocate Gen., for appellees.

BURNETT, Justice.

The question for our decision in these consolidated cases is whether or not the appellants are liable for Sales taxes and Use taxes as applied by Chapter 3 of the Public Acts of 1947 as amended, Retail Sales Tax Statute.

Both of these taxes are privilege taxes and they have been defined by this Court as: "The Sales Tax imposes upon the seller a tax for the privilege of selling tangible personal property and is required to be paid by the seller...

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