TOWN OF ALGOOD v. MID-SOUTH PAVERS, INC.


569 S.W.2d 848 (1978)

TOWN OF ALGOOD, Tennessee, Plaintiff-Appellant, v. MID-SOUTH PAVERS, INC., Defendant-Appellee.

Court of Appeals of Tennessee, Middle Section.

Certiorari Denied August 21, 1978.


Attorney(s) appearing for the Case

H. Marshall Judd, Cookeville, for plaintiff-appellant.

W. Lee Corbett, Ingraham, Young & Corbett, Nashville, for defendant-appellee.


Certiorari Denied by Supreme Court August 21, 1978.

OPINION

DROWOTA, Judge.

This is a suit by the Town of Algood to collect taxes allegedly owed by defendant, Mid-South Pavers, Inc., under the Business Tax Act, T.C.A. § 67-5801 et seq. At the heart of the dispute is T.C.A. § 67-5812(b), which provides an exemption from the Act to persons primarily engaged in the manufacture of articles...

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