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  5. 764 S.W.2d 75 (1989)
 

BOARD OF EDUC. v. LOGAN ALUMINUM, INC.

Nos. 87-SC-928-DG, 88-SC-115-DG.

764 S.W.2d 75 (1989)

BOARD OF EDUCATION OF the RUSSELLVILLE INDEPENDENT SCHOOLS and Board of Education of the Logan County Schools Movants, v. LOGAN ALUMINUM, INC., Atlantic Richfield Company and Alcan Aluminum Corporation, Respondents. LOGAN ALUMINUM, INC., Atlantic Richfield Company, and Alcan Aluminum Corporation, Movants, v. BOARD OF EDUCATION OF the RUSSELLVILLE INDEPENDENT SCHOOLS and Board of Education of the Logan County Schools, Respondents.

Supreme Court of Kentucky.

January 19, 1989.

Attorney(s) appearing for the Case

Robert L. Chenoweth, Bryan, Fogle & Chenoweth, Frankfort, for School Districts.

Bruce F. Clark, Stites & Harbison, Frankfort, for Logan Aluminum, et al.

LEIBSON, Justice.

The substantive issue in this litigation involves a disagreement between the movants, Russellville Independent Schools and Logan County Schools (hereinafter the "School Districts") and the respondents, Logan Aluminum, Inc., Atlantic Richfield Company and Alcan Aluminum Corporation (hereinafter "Logan Aluminum")1 regarding the correct computation of the so-called "energy exemption" to the utility gross receipts license...

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