TOWNSEND ELECTRIC CO. v. EVANS


246 S.W.2d 967 (1952)

TOWNSEND ELECTRIC CO. v. EVANS, Commissioner of Finance & Taxation.

Supreme Court of Tennessee.

Rehearing denied March 7, 1952.


Attorney(s) appearing for the Case

Moss & Benton and Charles L. Hancock, Jackson, for appellant.

Roy H. Beeler, Atty. Gen., William F. Barry, Sol. Gen., Nashville, Milton P. Rice, Asst. Atty. Gen., for appellee.


NEIL, Chief Justice.

This is an appeal from the Chancery Court of Davidson County in a cause wherein the Chancellor held that the complainant was liable under the Retailers' Sales and Use Tax for taxes assessed against it. The complainant having paid the tax under protest (amounting to $9,415.16) sued to compel a refund, the contention being made that it was not a "consumer" within the express provisions of the statute. The complainant is an electrical dealer and...

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