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  5. 763 S.W.2d 130 (1988)
 

REVENUE CABINET v. CARPENTER CONST. CO.

No. 87-CA-001792-S.

763 S.W.2d 130 (1988)

REVENUE CABINET COMMONWEALTH of KENTUCKY, Appellant, v. CARPENTER CONSTRUCTION COMPANY, INC., Appellee.

Court of Appeals of Kentucky.

Discretionary Review Denied by Supreme Court December 7, 1988.

Attorney(s) appearing for the Case

Celia M. Dunlap, Legal Services Section, Revenue Cabinet, Frankfort, for appellant.

Robert L. Ackerson, Ackerson, Ackerson, Blandford and Kiser, Louisville, for appellee.

Before HOWERTON, C.J., and CLAYTON and DYCHE, JJ.

CLAYTON, Judge.

This case is before the court as the result of a Franklin Circuit Court judgment affirming the Kentucky Board of Tax Appeals. The circuit court and the Board held that Carpenter Construction Company, Inc. was not liable for sales and use taxes on four (4) pieces of equipment, used in road paving operations, which the company had purchased between 1978 and 1982. The ruling was based on KRS 139.480(8) which provides that machinery acquired for new and...

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