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

567 S.W.2d 302 (1978)

John McD. ROSS et al., Movants, v. GREENE & WEBB LUMBER CO., INC., Respondent.

Supreme Court of Kentucky.

May 23, 1978.

Attorney(s) appearing for the Case

William S. Riley, William P. Sturm, Dept. of Revenue, Frankfort, for movants.

Ronald G. Polly, Gene Smallwood, Jr., Polly, Craft & Asher, Whitesburg, for respondent.

JONES, Justice.

This appeal arises from the action of the Kentucky Department of Revenue which assessed Greene & Webb Lumber Company, Inc., the sum of $5,438.40 in sales and use tax under KRS 139.170. The assessment was based on the lumber company'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.

Greene & Webb...

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