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TRAIGLE v. P.P.G. INDUSTRIES, INC.

No. 4995.

315 So.2d 859 (1975)

Joseph N. TRAIGLE, Collector of Revenue, Department of Revenue, State of Louisiana, Plaintiff-Appellee, v. P.P.G. INDUSTRIES, INC., Defendant-Appellant.

Court of Appeal of Louisiana, Third Circuit.

Rehearing Denied July 30, 1975.

Writ Granted September 8, 1975.

Writ Refused October 10, 1975.

Attorney(s) appearing for the Case

Stockwell, St. Dizier, Sievert & Viccellio by William E. Shaddock, Lake Charles, for defendant-appellant.

Paugh & Nelson by Robert G. Pugh, Shreveport, for plaintiff-appellee.

Before FRUGE, HOOD and WATSON, JJ.

WATSON, Judge.

This is a proceeding brought by Joseph N. Traigle, Collector of Revenue, State of Louisiana, against P.P.G. Industries, Inc., an industrial chemical manufacturing concern, for sales and/or use taxes alleged to be due. The controversy concerns blades of graphite used in the production of chlorine at the Calcasieu Parish plant of P.P.G. The Collector contends taxes are due on the graphite, but P.P.G. contends...

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