Heard Nov. 7, 1983.
Decided Jan. 30, 1984.
SANDERS, Chief Judge.
This action was brought by Hercules Contractors and Engineers, Inc., against the South Carolina Tax Commission to recover a total of $31,710.31 in sales taxes paid under protest. These taxes resulted from a disallowance by the Commission of certain exemptions claimed by Hercules in connection with its construction of three waste treatment facilities. Hercules claimed the facilities were...
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