This appeal involves the question of whether or not a certain sale of machinery and equipment, by appellant, is subject to the tax prescribed by the Sales Tax Act, Tit. 68 O.S. 1951 § 1251 et seq.
The sale was made to Cobb & Bates Materials Company and thereafter the appellee assessed appellant, the vendor, the sum of $723.80 on said sale. Appellant thereafter paid the tax, but protested...
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