KING CONST. CO., INC. v. TOLLETT


599 S.W.2d 797 (1980)

KING CONSTRUCTION COMPANY, INC., Appellant, v. Bob TOLLETT, Commissioner of Revenue, Appellee.

Supreme Court of Tennessee.

June 9, 1980.


Attorney(s) appearing for the Case

Daniel, Duncan & Claiborne, Knoxville, for appellant.

Everett H. Falk, Deputy Atty. Gen., William M. Leech, Jr., Atty. Gen., State of Tennessee, Nashville, for appellee.


OPINION

COOPER, Justice.

King Construction Company, Inc., has appealed from the decree of the Chancery Court of Blount County dismissing an action brought to recover sales and use taxes paid under protest. Appellant insists the chancellor erred in holding that pipe purchased by appellant and used in the construction of governmentally owned water systems was not "industrial machinery" within the definition set forth in T.C.A. § 67-3002(n). Appellant...

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