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STATE v. B. F. GOODRICH CO.

No. 5612.

617 S.W.2d 835 (1981)

STATE of Texas et al., Appellants, v. The B. F. GOODRICH COMPANY, Appellee.

Court of Civil Appeals of Texas, Eastland.

Rehearing Denied July 2, 1981.

Attorney(s) appearing for the Case

Diane Van Helden, Asst. Atty. Gen., Austin, for appellants.

Monty G. Humble, Clark, Thomas, Winters & Shapiro, Austin, for appellee.

DICKENSON, Justice.

This case involves the interpretation of a statutory exemption from the State sales tax. The B. F. Goodrich Company sued the State of Texas, its Comptroller of Public Accounts, its Treasurer, and its Attorney General. Goodrich sought a refund of sales taxes which had been paid under protest, contending that certain items were exempt from the tax because they were used or consumed in the manufacturing...

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