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INDIANA DEPT. OF STATE REVENUE v. CAVE STONE

No. 2-1278A433.

409 N.E.2d 690 (1980)

INDIANA DEPARTMENT OF STATE REVENUE, Appellant (Defendant below), v. CAVE STONE, Inc., Appellee (Plaintiff below). Indiana Department of State Revenue, Appellant (Defendant below), v. Meshberger Stone, Inc., Appellee (Plaintiff below).

Court of Appeals of Indiana, Second District.

August 28, 1980.

Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen., Wallace T. Gray, Deputy Atty. Gen., Indianapolis, for appellant.

Michael R. Fruewald, Indianapolis, for appellee.

SHIELDS, Judge.

The Indiana Department of State Revenue (Department) appeals the decision of the trial court ordering a refund of state gross retail tax and use tax (sales and use tax) paid on the purchase of transportation equipment and supplies, repairs, and fuel used in connection with the equipment.

Appellees Cave Stone, Incorporated (Cave) and Meshberger Stone, Incorporated (Meshberger) are engaged in the business of selling sized aggregate stone removed...

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