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McNAMARA v. INC.

No. 14267.

389 So.2d 741 (1980)

Shirley McNAMARA, Secretary, Department of Revenue and Taxation, State of Louisiana, Plaintiff-Appellant, v. U. O. P., INC., Defendant-Appellee.

Court of Appeal of Louisiana, Second Circuit.

Rehearing Denied October 30, 1980.

Attorney(s) appearing for the Case

Raymond L. Simmons, Baton Rouge, for plaintiff-appellant.

Blanchard, Walker, O'Quin & Roberts by J. Edgerton Pierson, Jr. and William Paul Lawrence, II, Shreveport, for defendant-appellee.

Before HALL, MARVIN and FRED W. JONES, JJ.

En Banc. Rehearing Denied October 30, 1980.

MARVIN, Judge.

In this appeal we determine what sales and use taxes, if any, are owed the State for several million dollars worth of precious metals which are combined with other materials by a manufacturer in Louisiana to create catalysts that are used worldwide by petroleum refineries to produce high octane fuel. L.R.S. 47:301 et seq.

The refining process, known...

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