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STATE v. HUNT OIL COMPANY

Civ. 3.

273 So.2d 207 (1972)

STATE of Alabama v. HUNT OIL COMPANY, a Corporation.

Court of Civil Appeals of Alabama.

Rehearing Denied January 3, 1973.

Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., Willard W. Livingston, Counsel, Dept. of Revenue, and Asst. Atty. Gen., and Herbert I. Burson, Jr., Asst. Counsel, Dept. of Revenue, and Asst. Atty. Gen., for the State of Alabama.

Capell, Howard, Knabe & Cobbs, P. A., Montgomery, for appellee.

WRIGHT, Presiding Judge.

A sales tax assessment was made by the Department of Revenue of the State of Alabama against Hunt Oil Company for the period of December 1, 1963 to November 30, 1966 in the amount of $2,335.55. The assessed tax was upon fuel oil sold to purchasers for heating asphaltic concrete in portable kilns at particular paving job sites.

Hunt appealed from the assessment to the Circuit Court of Montgomery County. The case was submitted to the...

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