COMMONWEALTH v. POUNDING MILL QUARRY CORP.


212 S.E.2d 428 (1975)

215 Va. 647

COMMONWEALTH of Virginia v. POUNDING MILL QUARRY CORPORATION.

Supreme Court of Virginia.

March 10, 1975.


Attorney(s) appearing for the Case

J. Durwood Felton, III, Asst. Atty. Gen. (Andrew P. Miller, Atty. Gen., on brief), for appellant.

Wilbur L. Hazlegrove, Roanoke (Alexander I. Saunders, Hazlegrove, Dickinson, Smith & Rea, Roanoke, on brief), for appellee.

Before SNEAD, C. J., and I'ANSON, CARRICO, HARRISON, COCHRAN, HARMAN, COMPTON and POFF, JJ.


HARMAN, Justice.

This is an appeal from a final order of the trial court, in a proceeding under Code § 58-1130 et seq., which exonerated and ordered repayment to Pounding Mill Quarry Corporation (the taxpayer) of sales taxes in the amount of $35,887.48 and interest in the amount of $2,153.25, a total sum of $38,040.73. The taxpayer had paid a larger sum, under protest, to the Commonwealth under an assessment by the Department of Taxation, following an audit of...

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