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BOSWELL v. GENERAL OILS, INC.

Civ. 1599.

368 So.2d 27 (1978)

Charles A. BOSWELL, as Commissioner of Revenue of the State of Alabama v. GENERAL OILS, INC., a corporation, and the Mead Corporation, a corporation.

Court of Civil Appeals of Alabama.

Rehearing Denied December 20, 1978.

Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., Herbert I. Burson, Jr., Counsel, Dept. of Revenue, and Asst. Atty. Gen., Philip C. Davis, Asst. Counsel, Dept. of Revenue, and Asst. Atty. Gen., for appellant.

E. T. Brown, Jr. and Kirby Sevier, Birmingham, for appellees.

HOLMES, Judge.

This is a tax case.

The dispositive issue on appeal is whether the trial court was correct in its determination that the instant sale was a wholesale sale and not subject to sales tax. We find the trial court's determination to be correct and affirm.

The record reveals the following pertinent facts: Between July 1, 1976, and August 31, 1977, General Oils, Inc. (General) sold The Mead Corporation (Mead) 18,273,793 gallons of No. 6 fuel...

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