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  5. 652 S.W.2d 687 (1983)
 

WELLS ALUMINUM, INC. v. ADMINISTRATIVE HEAR. COM'N

No. 63348.

652 S.W.2d 687 (1983)

WELLS ALUMINUM, INC., Appellant, v. ADMINISTRATIVE HEARING COMMISSION, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied June 30, 1983.

Attorney(s) appearing for the Case

James W. Kapp, Jr., I. Edward Marquette, Kansas City, for appellant.

John Ashcroft, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for respondent.

ROBERT E. SEILER, Senior Judge.

We have jurisdiction of this review because it involves construction of the revenue laws and is here on a petition for review of a decision of respondent Administrative Hearing Commission. Mo. Const., art. V, § 3; § 161.337, RSMo 1978.

The case is a companion case to No. 63297, Mid-America Television Company and Oliver Advertising, Inc. v. State Tax Commission, 652 S.W.2d 674

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