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COM., DEPT. OF TAXATION v. WELLMORE COAL

Record No. 811858.

320 S.E.2d 509 (1984)

COMMONWEALTH of Virginia, DEPARTMENT OF TAXATION v. WELLMORE COAL CORPORATION, et al.

Supreme Court of Virginia.

September 7, 1984.

Attorney(s) appearing for the Case

Barbara M. Rose, Asst. Atty. Gen. (Gerald L. Baliles, Atty. Gen., Kenneth W. Thorson, Sr., Asst. Atty. Gen., John G. MacConnell, Asst. Atty. Gen., on briefs), for appellant.

William L.S. Rowe, Richmond (R. Kenneth Wheeler, Stephen T. Gannon, William M. Richardson, Hunton & Williams, Richmond, on brief), for appellees.

Present: CARRICO, C.J., COCHRAN, POFF, COMPTON, STEPHENSON, and RUSSELL, JJ., and HARRISON, Retired Justice.

STEPHENSON, Justice.

This appeal involves a controversy between the Commonwealth of Virginia, Department of Taxation (the Department), and Wellmore Coal Corporation, National Coal Corporation, and United Coal Corporation (collectively, the Taxpayer) regarding whether various items of tangible personal property used in the mining industry are exempt from taxation under the Virginia Retail Sales and Use Tax Act (the Act), Code § 58-441, et seq. The challenged...

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