GEN. ELEC. CO. v. STATE BD. OF EQUALIZATION

Docket No. 15115.

111 Cal.App.2d 180 (1952)

244 P.2d 427

GENERAL ELECTRIC COMPANY (a Corporation) et al., Appellants, v. STATE BOARD OF EQUALIZATION, Respondent.

Court of Appeals of California, First District, Division One.

May 19, 1952.


Attorney(s) appearing for the Case

Cooley, Crowley & Gaither, William W. Godward, Edwin E. Huddleson, Jr., Robert H. Gerdes, Richard H. Peterson and William B. Kuder for Appellants.

Edmund G. Brown, Attorney General, James E. Sabine, Irving H. Perluss, and Ernest P. Goodman, Deputy Attorneys General, for Respondent.


PETERS, P.J.

The question involved in this case is whether the manufacturer-installer of a 521-ton turbine generator unit, which upon installation became an improvement to the real property of the buyer, is taxable under the Sales and Use Tax Law (Rev. & Tax. Code, §§ 6001-7176) as a seller at retail, or as a consumer of the parts and materials of which the generator was composed. The State Board of Equalization ruled that such manufacturer-installer...

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