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SELECT BASE MATERIALS v. BOARD OF EQUAL.

Docket No. L.A. 24742.

51 Cal.2d 640 (1959)

335 P.2d 672

SELECT BASE MATERIALS, INC. (a Corporation), Appellant, v. BOARD OF EQUALIZATION OF THE STATE OF CALIFORNIA, Respondent.

Supreme Court of California. In Bank.

February 20, 1959.

Attorney(s) appearing for the Case

William J. Clark for Appellant.

Charles C. Stratton, Sterling S. Clayton, Trippet, Yoakum, Stearns & Ballantyne, Oscar A. Trippet and David Freeman as Amici Curiae on behalf of Appellant.

Edmund G. Brown, Attorney General, James E. Sabine, Assistant Attorney General, Dan Kaufmann, Jay L. Shavelson and James C. Maupin, Deputy Attorneys General, for Respondent.

SPENCE, J.

Plaintiff sought to recover certain sales taxes paid under protest. The disputed taxes were based upon transportation charges made by plaintiff for materials delivered to its customers during the period from May 1, 1951, through September 30, 1953. Plaintiff claimed that by virtue of its method of doing business, the transportation costs were incurred after the sale and therefore should have been excluded...

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