BIG THREE INDUSTRIES, INC. v. KEYSTONE INDUSTRIES, INC.

No. 11849.

472 S.W.2d 850 (1971)

BIG THREE INDUSTRIES, INC. and Robert S. Calvert, Comptroller of Public Accounts, Appellants, v. KEYSTONE INDUSTRIES, INC., Appellee.

Court of Civil Appeals of Texas, Austin.

Rehearing Denied November 17, 1971.


Attorney(s) appearing for the Case

Vickery, McConnell & Rowland, Charles R. Vickery, Jr., Houston, Crawford C. Martin, Atty. Gen., Nola White, First Asst. Atty. Gen., Alfred Walker, Executive Asst. Atty. Gen., John R. Grace and Gordon C. Cass, Asst. Attys. Gen., Austin, for appellants.

Butler, Binion, Rice, Cook & Knapp, Charles G. King, III, Houston, for appellee.


PHILLIPS, Chief Justice.

The question for decision here is whether Big Three Industries, Inc. is liable for a 2% sales tax (Article 20.02, Title 122A, Taxation-General, Revised Civil Statutes of Texas, V.A.T.S.), to the State of Texas upon its sale of an airplane to Keystone Industries, Inc. Big Three Industries, Inc. is a Texas corporation primarily engaged in the business of producing industrial gases which it sells at retail under a sales tax permit issued by Comptroller...

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