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STATE v. ALTEC, INCORPORATED

6 Div. 54.

243 So.2d 713 (1971)

STATE of Alabama v. ALTEC, INCORPORATED.

Court of Civil Appeals of Alabama.

February 3, 1971.

Attorney(s) appearing for the Case

MacDonald Gallion, Atty. Gen., and Willard W. Livingston, Counsel, Dept. of Revenue, and Asst. Atty. Gen., Herbert I. Burson, Jr., Asst. Counsel, Dept. of Revenue and Asst. Atty. Gen., for State of Alabama.

Robert McD. Smith and John E. Grenier, Birmingham, for appellee.

THAGARD, Presiding Judge.

This case arose as an appeal from a final assessment of sales tax against the appellee by appellant, State of Alabama.

The appellee, Altec, is an Alabama corporation and maintains its principal place of business in Jefferson County, Alabama. It manufactures, assembles and delivers equipment and machinery installed on vehicles used principally by municipalities, electric co-ops and public utility companies in the repair, maintenance...

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