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INDIANA DEPT. OF STATE REVENUE v. CAVE STONE

Nos. 1283S444, 2-1278A433.

457 N.E.2d 520 (1983)

INDIANA DEPARTMENT OF STATE REVENUE, Appellant (Defendant below), v. CAVE STONE, Inc., Appellee (Plaintiff below). Indiana Department of State Revenue, Appellant (Defendant below), v. Meshberger Stone, Inc., Appellee (Plaintiff below).

Supreme Court of Indiana.

December 14, 1983.

Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen., Wallace T. Gray, Deputy Atty. Gen., Indianapolis, for appellant.

Michael R. Fruehwald, Larry J. Stroble, Indianapolis, for appellees; Barnes, Hickam, Pantzer & Boyd, Indianapolis, of counsel.

PRENTICE, Justice.

This cause is before us on the petition of Cave Stone, Inc. and Meshberger Stone, Inc. (Appellees) to transfer the cause from the Court of Appeals, Second District, following its reversal in part (Judge Buchanan, dissenting) of the judgment of the trial court that certain machinery, parts, and related items purchased by the Appellees (Cave and Meshberger) were exempt from the imposition of the Indiana Gross Retail Tax and that the taxpayers were...

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