PALM OIL RECOVERY v. COMPTROLLER OF TREASURY

[No. 367, September Term, 1971.]

266 Md. 148 (1972)

291 A.2d 681

PALM OIL RECOVERY, INC. v. COMPTROLLER OF THE TREASURY OF THE STATE OF MARYLAND

Court of Appeals of Maryland.

Decided June 15, 1972.


Attorney(s) appearing for the Case

Lawrence A. Kaufman, with whom were Cable, McDaniel, Bowie & Bond on the brief, for appellant.

William J. Rubin, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellee.

The cause was argued before HAMMOND, C.J., and BARNES, McWILLIAMS, SINGLEY, SMITH and DIGGES, JJ., and JAMES MACGILL, Chief Judge of the Fifth Judicial Circuit, specially assigned.


BARNES, J., delivered the opinion of the Court.

The question presented to us in this appeal is whether the Maryland Tax Court, on October 21, 1971, erred in holding the appellant, Palm Oil Recovery, Inc. (Palm Oil), a Maryland corporation, liable for sale or use taxes on the purchases of items necessary for the recovery and refining of "waste effluent rolling oil" generated at Bethlehem Steel's Sparrows Point Plant. We shall affirm.

The facts in this case...

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