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STATE v. SAGINAW STEERING GEAR DIV.

Civ. 3610.

435 So.2d 92 (1983)

STATE of Alabama v. SAGINAW STEERING GEAR DIVISION, GENERAL MOTORS CORPORATION.

Court of Civil Appeals of Alabama.

Rehearing Denied May 25, 1983.

Certiorari Denied July 29, 1983.

Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen. and B. Frank Loeb, Chief Counsel Dept. of Revenue and Asst. Atty. Gen., and Melissa C. Bowen, Asst. Counsel, Dept. of Revenue and Asst. Atty. Gen., for appellant.

Douglas Arant, J. Robert Fleenor and P. Nicholas Greenwood of Bradley, Arant, Rose & White, Birmingham, for appellee.

Alabama Supreme Court 82-820.

HOLMES, Judge.

This is a state sales and use tax case.

The State appeals from an order of the Circuit Court of Montgomery County which set aside an assessment imposed by the State of Alabama Department of Revenue against the Saginaw Steering Gear Division, General Motors Corporation (Saginaw). The assessments were for $1,553,482.03 and $524,658.84 for interest and penalties.

The case was tried upon stipulated facts...

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