CULPEPPER, Judge.
This is a suit to recover sales tax paid under protest by L. A. Frey & Sons, Inc., to the Lafayette Parish School Board. From an adverse judgment, the School Board appealed. Frey answered the appeal, seeking modification of the judgment insofar as it denied plaintiff's petition for a refund of certain penalties and interest.
The principal issue is the applicability of the sales or use tax to the sale to Frey of cardboard containers. Frey...
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