DEPARTMENT OF REVENUE v. ASHLAND OIL & REFINING CO.


461 S.W.2d 363 (1970)

DEPARTMENT OF REVENUE, Commonwealth of Kentucky, Appellant, v. ASHLAND OIL & REFINING COMPANY, Appellee.

Court of Appeals of Kentucky.

December 18, 1970.


Attorney(s) appearing for the Case

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

James V. Marcum, Ashland, for appellee.


CLAY, Commissioner.

This is an appeal by the Department of Revenue (hereinafter Department) from a circuit court judgment reversing an order of the Kentucky Board of Tax Appeals. That order had sustained a tax assessment against appellee (hereinafter Ashland) based on the sale of "special fuels" to Rockcastle Oil Company (hereinafter Rockcastle) during the period August 22, 1962 through May 22, 1963. It is claimed by Ashland...

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