DRAKE CONSTRUCTION CO. v. THYER &c. CO.

38566.

103 Ga. App. 351 (1961)

119 S.E.2d 131

DRAKE d/b/a DRAKE CONSTRUCTION COMPANY v. THYER MANUFACTURING COMPANY.

Court of Appeals of Georgia.

Rehearing Denied March 14, 1961.


Attorney(s) appearing for the Case

P. Walter Jones, Robert Drake, for plaintiff in error.

Perry, Walters & Langstaff, Joseph B. Powell, Jr., contra.

Eugene Cook, Attorney-General, Ben F. Johnson, Robert W. Goodman, Deputy Assistant Attorneys-General, amicus curiae.


NICHOLS, Judge.

1. The one determinative question to be decided here is whether or not a dealer, as defined by the Georgia Retailers and Consumers Sales and Use Tax Act (Code Ann. § 92-3404a (8)) who failed to collect the use tax on sales of personalty from the purchaser at the time said sales were made, and further failed to file proper returns with the State Revenue Commissioner covering said sales, as required...

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