COMMONWEALTH EX REL. LUCKETT v. REVDAY INDUS., INC.


432 S.W.2d 819 (1968)

COMMONWEALTH of Kentucky ex rel. James E. LUCKETT, Commissioner of Revenue, Appellant, v. REVDAY INDUSTRIES, INC. and Kentucky Board of Tax Appeals, Appellees. COMMONWEALTH of Kentucky ex rel. James E. LUCKETT, Commissioner of Revenue, Appellant, v. GAVRIN PRESS CORPORATION and Kentucky Board of Tax Appeals, Appellees.

Court of Appeals of Kentucky.

October 18, 1968.


Attorney(s) appearing for the Case

William S. Riley, Asst. Atty. Gen., Cyril E. Shadowen, Atty., Dept. of Revenue, Frankfort, for appellant.

Wilson W. Wyatt, Wyatt, Grafton & Sloss, Louisville, for appellee Revday Industries, Inc.

Ben B. Fowler, Dailey & Fowler, Frankfort, for appellee Gavrin Press Corp. et al.


CULLEN, Commissioner.

The appeals in these consolidated cases present one question, which in substance is: On a sale (to a new owner who will carry on the business) of the entire assets of a business which has been engaged in manufacturing a product and selling it at retail, is the Kentucky sales tax applicable to the sale of that portion of the assets consisting of manufacturing equipment? The Department of Revenue's contention that the tax is so applicable was not...

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