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  5. 301 S.E.2d 605 (1983)
 

HYDRAULICS, INC. v. DAILEY

Nos. 15377, 15378.

301 S.E.2d 605 (1983)

HYDRAULICS, INC., etc. v. Richard L. DAILEY, State Tax Commissioner, etc. and MORGANTOWN MACHINE AND HYDRAULICS, INC., etc. v. Richard L. DAILEY, State Tax Commissioner, etc.

Supreme Court of Appeals of West Virginia.

March 25, 1983.

Attorney(s) appearing for the Case

G. Thomas Battle, Spilman, Thomas, Battle & Klostermeyer, Charleston, for appellee.

Chauncey H. Browning, Atty. Gen. and Robert Digges, Jr., Asst. Atty. Gen., Charleston, for appellant.

HARSHBARGER, Justice:

The state tax commissioner found Hydraulics, Inc. and Morgantown Machine and Hydraulics, Inc. liable for more business and occupation taxes than they had paid. They appealed to the Kanawha County Circuit Court and it reversed the commissioner.1 These appeals were consolidated so that we could answer one question: whether the sale of replacement parts affixed to machinery belonging to out-of-state customers, picked...

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