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COMPTROLLER v. JOHN C. LOUIS CO.

[No. 93, September Term, 1978.]

285 Md. 527 (1979)

404 A.2d 1045

COMPTROLLER OF THE TREASURY v. JOHN C. LOUIS COMPANY, INC., ET AL.

Court of Appeals of Maryland.

Decided July 24, 1979.

Attorney(s) appearing for the Case

Paul S. Sugar, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellant.

Paul E. Burke, Jr., with whom were McKenney, Thomsen & Burke on the brief, for John C. Louis Company, Inc. et al., part of appellees. Donald F. Burke, with whom were Cable, McDaniel, Bowie & Bond on the brief, for McClung-Logan Equipment Co., Inc., other appellee.

The cause was argued before MURPHY, C.J., and SMITH, DIGGES, ELDRIDGE, COLE and DAVIDSON, JJ.

DAVIDSON, J., delivered the opinion of the Court. MURPHY, C.J., and SMITH, J., dissent and SMITH, J., filed a dissenting opinion in which MURPHY, C.J., concurs at page 548 infra.

The Maryland Retail Sales Tax Act (Act), Md. Ann. Code art. 81, § 324 (i) (1957, 1975 Repl. Vol.), provides in pertinent part:

"`Price' means the aggregate value in money of any thing or things paid or delivered, or promised to be paid or delivered by...

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