CENTRAL VERMONT RY., INC. v. DEPT. OF TAXES

No. 83-437.

480 A.2d 419 (1984)

CENTRAL VERMONT RAILWAY, INC. v. DEPARTMENT OF TAXES.

Supreme Court of Vermont.

July 20, 1984.


Attorney(s) appearing for the Case

Ralph W. Howe III of Paterson, Walke & Pratt, P.C., Montpelier, and Nicholas S. Nadzo and F. Bruce Sleeper of Jensen, Baird, Gardner & Henry, Portland, Maine, for plaintiff-appellant.

John J. Easton, Jr., Atty. Gen., and Elizabeth Dennis Anderson, Asst. Atty. Gen., Montpelier, for defendant-appellee.

HILL, UNDERWOOD and GIBSON, JJ., and BARNEY, C.J. (Ret.), and DALEY, J. (Ret.), Specially Assigned.


UNDERWOOD, Justice.

Central Vermont Railway, Inc. (CVR) appeals from a decision of the Washington Superior Court denying it a refund for the Vermont sales and use tax paid during the period of April 1978 through June of 1981 (refund period). The disputed taxes were paid by CVR on the diesel fuel used to power its locomotives during the refund period; CVR argues that purchases of this fuel were exempted from the sales and use tax during the refund period.

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