DECORATIVE CARPETS, INC. v. STATE BOARD OF EQUALIZATION

Docket No. L.A. 26026.

58 Cal.2d 252 (1962)

373 P.2d 637

23 Cal. Rptr. 589

DECORATIVE CARPETS, INC., Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Supreme Court of California. In Bank.

July 31, 1962.


Attorney(s) appearing for the Case

Stanley Mosk, Attorney General, Dan Kaufmann, Assistant Attorney General, and Neal J. Gobar, Deputy Attorney General, for Defendant and Appellant.

Loeb & Loeb, John L. Cole and John S. Warren for Plaintiff and Respondent.


TRAYNOR, J.

Defendant appeals from a judgment awarding plaintiff a refund of sales taxes. (Rev. & Tax. Code, § 6933.) The facts were stipulated. Since April 1, 1955, plaintiff has sold carpeting at retail and has also furnished and installed carpeting. The tax with respect to sales of carpeting only was properly computed and paid. The tax with respect to sales and installations of carpeting, however, was overpaid. In each such transaction plaintiff collected...

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