GOUGH INDUSTRIES v. STATE BOARD OF EQUAL.

Docket No. Sac. 6879.

51 Cal.2d 746 (1959)

336 P.2d 161

GOUGH INDUSTRIES, INC. (a Corporation), Respondent, v. STATE BOARD OF EQUALIZATION, Appellant.

Supreme Court of California. In Bank.

March 13, 1959.


Attorney(s) appearing for the Case

Edmund G. Brown and Stanley Mosk, Attorneys General, James E. Sabine, Assistant Attorney General and Ernest P. Goodman, Deputy Attorney General, for Appellant.

Pillsbury, Madison & Sutro, Sigvald Nielson, Francis N. Marshall, Noble K. Gregory and Robert F. Miller for Respondent.


McCOMB, J.

Defendant appeals from a judgment awarding plaintiff a refund of sales tax and interest paid under protest.

Facts: Plaintiff is a California manufacturer and seller of electrical products. During 1949 plaintiff sold goods to Arabian American Oil Company and Trans-Arabian Pipe Line Company for use in Saudi Arabia. The purchasers requested price quotations from plaintiff and other suppliers. Bidders were informed that all purchases were made...

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