WOODS v. GENERAL OILS, INC.


558 S.W.2d 433 (1977)

Jayne Ann WOODS, Commissioner of Revenue, Appellant, v. GENERAL OILS, INC., Appellee.

Supreme Court of Tennessee.

December 5, 1977.


Attorney(s) appearing for the Case

William J. Haynes, Jr., Asst. Atty. Gen., Nashville, for appellant; Brooks McLemore, Jr., Atty. Gen., Nashville, of counsel.

Wayne E. Thomas, Stophel, Caldwell & Heggie, Chattanooga, for appellee.


OPINION

BROCK, Justice.

This is an action by a taxpayer, General Oils, Inc., to recover sales and use taxes, paid under protest, which were assessed by the defendant Commissioner on the purchase of three large oil tanks and their appurtenances which are used by the taxpayer in its oil merchandising business located on the banks of the Tennessee River at Chattanooga. The trial court granted the plaintiff a recovery...

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