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CARGO CARRIERS, INC. v. RAGLAND

No. 82-205.

646 S.W.2d 681 (1983)

278 Ark. 401

CARGO CARRIERS, INC. Appellant, v. Charles D. RAGLAND, Director for Revenues, State Department of Finance and Administration, Appellee.

Supreme Court of Arkansas.

Supplemental Opinion on Denial of Rehearing March 28, 1983.

Attorney(s) appearing for the Case

Coleman, Gantt, Ramsay & Cox by James W. Hyden, Ramsay, Cox, Lile, Bridgforth, Gilbert, Harrelson & Starling, Pine Bluff, for appellant.

Timothy J. Leathers, Wayne Zakrzewski, Kelly S. Jennings, John H. Theis, Little Rock, Ann Fuchs, Conway, and Joseph V. Svoboda, Little Rock, for appellee.

HAYS, Justice.

Cargo Carriers, Inc., manufactures barges at Pine Bluff. Some are sold to third parties, some are retained and delivered to Inland Waterways Division, a separate division of Cargo Carriers, Inc. In 1978 the Arkansas Department of Revenues assessed a deficiency of $204,948.22 in Gross Receipt Tax (Sales Tax) claimed by the State on the delivery of sixty-six barges to Inland Waterways. The State took the position that when the sixty-six barges were "withdrawn...

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