TOWNSEND, Presiding Judge.
1. This bill of exceptions assigns error on a judgment of the Superior Court of Carroll County overruling the appeal of the plaintiff in error from a notice of final assessment entered against it by the State Revenue Commissioner under the Georgia Retailers' and Consumers' Sales and Use Tax Act (Ga. L. 1951, p. 360; Code Ann. §§ 92-3401a et seq.). No return had been filed from such taxation under the provisions of Code...
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