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  5. 592 S.W.2d 782 (1980)
 

CONSUMER CONTACT CO. v. STATE, DEPT. OF REV.

No. 61273.

592 S.W.2d 782 (1980)

CONSUMER CONTACT COMPANY, Plaintiff-Appellant, v. STATE of Missouri, DEPARTMENT OF REVENUE, Defendant-Respondent.

Supreme Court of Missouri, En Banc.

January 15, 1980.

Attorney(s) appearing for the Case

Robert W. Henry, Clayton, for plaintiff-appellant.

John Ashcroft, Atty. Gen., J. Kent Lowry, Asst. Atty. Gen., Jefferson City, for defendant-respondent.

WELLIVER, Judge.

This appeal is from a judgment of the circuit court upholding the approval by the Department of Revenue ("Department") of certain sales tax assessments. Appellant alleges that the determination of the Department was not supported by competent and substantial evidence because no evidence of the existence and terms of alleged taxing ordinances on which the agency relied was introduced in the hearing before the agency. The case was transferred after...

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