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CROWN IRON WORKS CO. v. COMMISSIONER OF TAXATION

No. 44209.

214 N.W.2d 462 (1974)

CROWN IRON WORKS COMPANY, Respondent, v. COMMISSIONER OF TAXATION, Appellant.

Supreme Court of Minnesota.

January 25, 1974.

Attorney(s) appearing for the Case

Warren Spannaus, Atty. Gen., Dann L. Parsons, Sp. Asst. Atty. Gen., St. Paul, for appellant.

O. A. Brecke and J. Robert Nygren, Minneapolis, for respondent.

Heard before KNUTSON, C. J., and PETERSON, KELLY, TODD, and SCOTT, JJ., and considered en banc.

SCOTT, Justice.

Appeal from a judgment for plaintiff, Crown Iron Works Company (Crown), entitling it to recover $5,565.40 in sales tax paid to the State of Minnesota. We reverse.

Crown manufactures and sells machinery. On April 8, 1967, Crown entered into a contract with Sun Plant Products, Inc., (Sun Plant). Crown agreed to supply Sun Plant with 21 pieces of machinery, to be used for the extraction of oil from sunflower seeds, for the contract price of $189...

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