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STATE, DEPT. OF REVENUE v. CALCAR QUARRIES

No. 1-379A78.

394 N.E.2d 939 (1979)

STATE of Indiana, Department of Revenue, Defendant-Appellant, v. CALCAR QUARRIES, Inc., Plaintiff-Appellee.

Court of Appeals of Indiana, First District.

September 11, 1979.

Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen., Joel Schiff, Deputy Atty. Gen., Indianapolis, for defendant-appellant.

James C. Tucker, Tucker & Tucker, Paoli, Michael R. Fruehwald, Barnes, Hickam, Pantzer & Boyd, Indianapolis, for plaintiff-appellee.

LOWDERMILK, Presiding Judge.

STATEMENT OF THE CASE

Defendant-appellant State of Indiana, Department of Revenue (the State) appeals from the trial court's judgment granting plaintiff-appellee Calcar Quarries, Inc. (Calcar) a refund of certain sales and use taxes assessed and paid for the years 1970, 1971, and 1972.

FACTS

Calcar is an Indiana corporation which operates a stone quarry, a hot mix asphalt plant, and a ready mix concrete facility...

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