JERSEY MINIERE ZINC CO. v. JACKSON


774 S.W.2d 928 (1989)

JERSEY MINIERE ZINC COMPANY, Plaintiff-Appellant, v. Donald W. JACKSON, Commissioner of Revenue. ASARCO INCORPORATED, Plaintiff-Appellant, v. Donald W. JACKSON, Commissioner of Revenue, Defendant-Appellee.

Supreme Court of Tennessee, at Nashville.

July 31, 1989.


Attorney(s) appearing for the Case

Christopher M. Was, Trabue, Sturdivant & DeWitt, Nashville, for plaintiffs-appellants.

Charles W. Burson, Atty. Gen. & Reporter and Daryl J. Brand, Asst. Atty. Gen., Nashville, for defendant-appellee.


OPINION

DROWOTA, Chief Justice.

I.

In these consolidated cases, Plaintiffs seek refunds for sales taxes paid under protest for the tax years 1981-83. The taxpayers contend that they are entitled to the exemptions for industrial materials used and consumed directly in the manufacturing process, T.C.A. § 67-6-102(13)(E), and to the reduced sales and use tax for industrial machinery in effect in the...

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