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DEPARTMENT OF REVENUE v. JOANOS

No. KK-334.

364 So.2d 24 (1978)

DEPARTMENT OF REVENUE, State of Florida, Petitioner, v. Honorable James E. JOANOS, Circuit Judge, Second Judicial Circuit, in and for Leon County, Florida, and NOS Corporation (Real Party in Interest), Respondents.

District Court of Appeal of Florida, First District.

Rehearing Denied December 6, 1978.

Attorney(s) appearing for the Case

Robert L. Shevin, Atty. Gen., and Cecil L. Davis, Jr., Asst. Atty. Gen., for petitioner.

Thomas J. Ellwanger, Tampa, for respondent NOS Corp.

BOOTH, Judge.

This cause is before us on Petition for Writ of Prohibition and response thereto. The petition alleges that the Circuit Court, Leon County, is without jurisdiction to consider respondent NOS Corporation's complaint for declaratory and injunctive relief challenging the validity of the proposed sales tax assessment because proceedings under Chapter 120, Florida Statutes, had already been had on the same matter. Those proceedings terminated, following a...

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