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MATHIS v. COOPERATIVE VENDORS, INC.

No. 2-675A140.

354 N.E.2d 269 (1976)

James O. MATHIS, Individually and As Commissioner of Indiana Department of Revenue, et al., Appellants (Defendants below), v. COOPERATIVE VENDORS, INC., an Indiana Corporation, Individually and On Behalf of All Other Distributors and Vendors of Cigarettes under the Cigarette Tax Act (§ 64-2901 — § 64-2929) Burns Ind. Stat. Ann., et al., Appellees (Plaintiffs below).

Court of Appeals of Indiana, Second District.

September 16, 1976.

Attorney(s) appearing for the Case

Theo. L. Sendak, Atty. Gen., Robert S. Spear, Asst. Atty. Gen., Richard G. Potter, Deputy Atty. Gen., Indianapolis, for appellants.

David F. McNamar, Indianapolis, Robert L. Sheaffer, Shelbyville, Myron H. Budnick, Sidney A. Horn, Gordon E. Tabor, Indianapolis, for appellees.

SULLIVAN, Judge.

This appeal challenges the trial court's ruling that the Indiana Gross Retail Tax Act1 did not apply to the sale of cigarettes from 1963, when it was originally enacted, to 1973, when it was amended to specifically include cigarettes.2 This suit was commenced on March 29, 1971 as a declaratory judgment action by Cooperative Vendors, Inc., (Cooperative) individually and on behalf of all other...

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