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C.E. WEAVER STONE CO. v. COMPTROLLER OF TREASURY

[No. 324, September Term, 1963.]

235 Md. 15 (1964)

200 A.2d 53

C.E. WEAVER STONE CO. v. COMPTROLLER OF THE TREASURY, STATE OF MARYLAND

Court of Appeals of Maryland.

Decided May 6, 1964.

Attorney(s) appearing for the Case

John T. Enoch, with whom were Goodman, Meagher & Enoch on the brief, for appellant.

Robert J. Martineau, Assistant Attorney General, and Edward F. Engelbert, Chief, Retail Sales Tax Division, with whom was Thomas B. Finan, Attorney General, on the brief, for appellee.

The cause was argued before BRUNE, C.J., and HAMMOND, PRESCOTT, MARBURY and SYBERT, JJ.

PRESCOTT, J., delivered the opinion of the Court.

The Circuit Court for Baltimore County affirmed a ruling of the Retail Sales Tax Division of the Comptroller, which denied a claim for a refund of sales taxes paid and rejected a protest of an assessment of additional sales taxes, and the taxpayer has appealed, posing three questions:

1. Are the charges for reducing the size of stone slabs from a large, irregular size...

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