GARFIELD, Chief Justice.
The question presented is whether, in computing the sales tax due the state, a retailer is entitled to deduct from its gross receipts, as discounts, the cost to it of S&H stamps given customers. We must disagree with the trial court's affirmative answer to this question.
The case is here upon appeal by the state tax commission, granted by us under rule 332, Rules of Civil Procedure, 58 I.C.A., from the trial court's adjudication...
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