CHILIVIS v. STEIN

53142.

141 Ga. App. 536 (1977)

233 S.E.2d 881

CHILIVIS v. STEIN et al.

Court of Appeals of Georgia.

Decided March 9, 1977.


Attorney(s) appearing for the Case

Arthur K. Bolton, Attorney General, Robert S. Stubbs, II, Chief Deputy Attorney General, Richard L. Chambers, Deputy Attorney General, H. Perry Michael, Senior Assistant Attorney General, David A. Runnion, Assistant Attorney General, for appellant.

Arnall, Golden & Gregory, Cleburne E. Gregory, Jr., Timothy R. Askew, Jr., for appellees.


McMURRAY, Judge.

This is a sales tax case in which an assessment for sales and use tax deficiencies for a certain taxable period was made based upon purchases of lithographic plates by Stein Printing Company, a partnership. Stein appealed the assessment, and the parties have executed a stipulation of facts with reference to the assessment and the amounts. It is thus established that Stein is a business engaged in the manufacture and sale of printed matter. An integral...

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