CITIES SERVICE CO. v. TIDWELL


534 S.W.2d 298 (1976)

CITIES SERVICE COMPANY, Appellant-Appellee, v. George M. TIDWELL, Commissioner of Revenue, State of Tennessee, Appellee-Appellant.

Supreme Court of Tennessee.

February 23, 1976.


Attorney(s) appearing for the Case

J.W. Mills, Frantz, McConnell & Seymour, Knoxville, James C. Gooch and T.G. Pappas, Bass, Berry & Sims, Nashville, for appellant-appellee.

R.A. Ashley, Jr., Atty. Gen., Everett H. Falk, Asst. Atty. Gen., Nashville, for appellee-appellant.


OPINION

FONES, Chief Justice.

Cities Service Company, as plaintiff, sued the Commissioner of Revenue to recover sales taxes, penalty and interest, paid under protest, levied upon engineering, design, procurement and administrative services rendered by Parsons-Jurden Corporation incident to the purchase of industrial machinery from others. Recovery was also sought of penalties assessed upon sales and use taxes, the validity of which is admitted, but, it is...

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