HENRIOD, Justice.
Review of a tax assessment levied for alleged sales tax liability incident to the sale of pipe to a nonresident purchaser taking delivery, not by common carrier, but in his own equipment at the pipe company's foundry in Utah, delivering it himself to an out-of-state destination designated in the contract. Reversed.
The question: whether under the facts of this case, delivery in Utah to the purchaser, coupled with actual transportation...
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