YOUNGSTOWN STEEL v. STATE BD. OF EQUAL.

Docket No. 21847.

148 Cal.App.2d 205 (1957)

306 P.2d 983

THE YOUNGSTOWN STEEL PRODUCTS COMPANY (a Corporation), Respondent, v. THE STATE BOARD OF EQUALIZATION, Appellant.

Court of Appeals of California, Second District, Division Three.

February 1, 1957.


Attorney(s) appearing for the Case

Edmund G. Brown, Attorney General, James E. Sabine, Assistant Attorney General, Dan Kaufmann and James C. Maupin, Deputy Attorneys General, for Appellant.

Chandler, Wright, Tyler and Ward for Respondent.


SHINN, P.J.

Defendant appeals from a judgment awarding plaintiff a refund of $2,698.16 in an action to recover sales taxes paid under protest. [1a] Trial was to the court. The sole question presented on this appeal is whether, under the provisions of sections 6011, paragraph 3(b) and 6012, paragraph 3(b) of the Revenue and Taxation Code, as they read prior to their amendment in 1953, plaintiff was obligated to pay a sales tax upon certain sales of steel...

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