WRIGHT, Presiding Judge.
This is a sales tax case governed by § 40-23-1, Code of Alabama 1975.
Disco Aluminum Products Company (Disco) manufactures custom-ordered blinds, window units and door units, using aluminum tubing and glass purchased at wholesale in the fabricating process. The State Department of Revenue made a final sales tax assessment against Disco on July 31, 1979, in the amount of $32,621.14 (including penalties and interest). The final...
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