INSTITUTIONAL FOOD HOUSE, INC. v. COBLE

No. 71.

221 S.E.2d 297 (1976)

289 N.C. 123

INSTITUTIONAL FOOD HOUSE, INC. v. J. Howard COBLE, Secretary of Revenue of the State of North Carolina.

Supreme Court of North Carolina.

January 29, 1976.


Attorney(s) appearing for the Case

Smith, Anderson, Blount & Mitchell by John H. Anderson and Michael E. Weddington, Raleigh, for plaintiff-appellant.

Rufus L. Edmisten, Atty. Gen., and Myron C. Banks, Sp. Deputy Atty. Gen., Raleigh, for defendant-appellee.


HUSKINS, Justice:

This action presents two questions for decision. The first question is whether the sales of frozen concentrated orange juice herein involved are properly taxable under the provisions of the North Carolina Soft Drink Tax Act, G.S. 105-113.41 et seq. (1969). If this be so, the second question is whether said Act, on its face, or as interpreted and applied by the Secretary of Revenue to these sales, violates the equal protection of the laws guaranteed...

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