KROGER CO. v. TOLLETT


608 S.W.2d 846 (1980)

The KROGER COMPANY, Appellee-Plaintiff, v. George Robert TOLLETT, Commissioner of Revenue of the State of Tennessee, Appellant-Defendant.

Supreme Court of Tennessee.

December 1, 1980.


Attorney(s) appearing for the Case

George H. Masterson, Jay S. Bowen, James C. Gooch, Bass, Berry & Sims, Nashville, for appellee-plaintiff.

Jim G. Creecy, Deputy Atty. Gen., Nashville, for appellant-defendant; William M. Leech, Jr., Atty. Gen., Nashville, of counsel.


OPINION

HARBISON, Justice.

This case involves the interpretation and application of a state privilege tax contained in T.C.A. § 67-4102 Item B, entitled:

"Bottlers and manufacturers of soft drinks and substitutes therefor."

The words "and substitutes therefor" were added to the title of the code section in the revision of the statute contained in 1963 Tennessee Public Acts, chapter 35. They are, in our opinion, of significance in ascertaining...

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