FOIL, Judge.
Exxon Corporation (Exxon) filed this suit to recover sales and use taxes paid under protest, claiming that use of certain materials comes under various exclusions of the tax ordinance. The defendant taxing authority, Otha Lynn Schofield, Director of Finance for the City of Baton Rouge and the Parish of East Baton Rouge (City-Parish), answered Exxon's petition and reconvened for 10% attorney's fees on all
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