ROSS v. GREENE & WEBB LUMBER CO., INC.


559 S.W.2d 163 (1977)

John McD. ROSS, Commissioner, Department of Revenue, Commonwealth of Kentucky, and James T. Lansden, Chairman, Earl R. Searcy, L.C. Coffey, Members, Kentucky Board of Tax Appeals, Commonwealth of Kentucky, Appellants, v. GREENE AND WEBB LUMBER COMPANY, INC., Appellee.

Court of Appeals of Kentucky.

As Modified On Denial of Rehearing July 8, 1977.

Discretionary Review Granted October 24, 1977.


Attorney(s) appearing for the Case

William S. Riley, Asst. Atty. Gen., Ky. Dept. of Revenue, Frankfort, Glenn McDonald, Louisville, for appellants.

Ronald G. Polly, Polly, Craft & Asher, Whitesburg, for appellee.

Before GANT, HAYES and VANCE, JJ.


HAYES, Judge:

The appellant, Kentucky Department of Revenue, assessed appellee, Greene and Webb Lumber Company, Inc., $5,438.40 in sales and use tax under KRS 139.170. The assessment was based on the appellee's purchase of certain items of equipment which the Department of Revenue contends do not qualify for exemption as machinery for new and expanded industry under KRS 139.480(8) and KRS 139.170.

Appellee is a Kentucky corporation conducting its business...

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