COMPLETE AUTO TRANSIT, INC. v. BRADY

No. 48590.

330 So.2d 268 (1976)

COMPLETE AUTO TRANSIT, INC. v. Charles R. BRADY, Jr., Chairman, Mississippi State Tax Commission.

Supreme Court of Mississippi.

April 13, 1976.


Attorney(s) appearing for the Case

Butler, Snow, O'Mara, Stevens & Cannada, Alan W. Perry, D. Carl Black, Jr., Jackson, for appellant.

Joe D. Gallaspy, William N. Lovelady, Jr., James H. Haddock, Jackson, for appellee.

Before GILLESPIE, C.J., and ROBERTSON, and LEE, JJ.


GILLESPIE, Chief Justice, for the Court:

This case involves an assessment for sales taxes imposed upon Complete Auto Transit, Inc., a Michigan corporation (hereinafter Taxpayer). Taxpayer paid the taxes and filed suit in the Chancery Court of Hinds County to recover the sum paid. From a decree upholding the validity of the assessment, Taxpayer appealed to this Court.

Taxpayer is engaged in the business of hauling motor vehicles for General Motors Corporation...

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