HERVEY v. INTERNATIONAL PAPER CO.

No. 5-5927.

483 S.W.2d 199 (1972)

A. B. HERVEY, Jr., Commissioner of Revenues, Appellant, v. INTERNATIONAL PAPER CO. et al., Appellees.

Supreme Court of Arkansas.

Rehearing Denied August 28, 1972.


Attorney(s) appearing for the Case

R. David Lewis, Walter Skelton and John F. Gautney, Little Rock, for appellant.

Bridges, Young, Matthews & Davis, Pine Bluff, Paul Sullins, Crossett, Griffin Smith, Little Rock, for appellees.


GEORGE ROSE SMITH, Justice.

The appellees, two companies engaged in the manufacture of paper in Arkansas, brought these suits (consolidated in the court below) to enjoin the Commissioner of Revenues from collecting either the sales tax or the use tax upon the appellees' purchase of certain chemicals and other substances that are used in the manufacture of Kraft paper. The appellees base their claim to an exemption upon those sections of the statutes defining and exempting...

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