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TARVER v. ORMET CORP.

No. 91 CA 0361.

597 So.2d 1172 (1992)

Leon TARVER, Secretary for the Department of Revenue and Taxation, State of Louisiana v. ORMET CORPORATION.

Court of Appeal of Louisiana, First Circuit.

April 10, 1992.

Attorney(s) appearing for the Case

Marlin N. Gusman, Marlon V. Harrison, Baton Rouge, for plaintiff/appellant.

Victor L. Marcello, Donaldsonville, Ernest L. Edwards, Jr., New Orleans, for defendant.

Before LOTTINGER, EDWARDS and GONZALES, JJ.

LOTTINGER, Judge.

The Department of Revenue and Taxation appeals the ruling by the trial court that "Ormet's purchases of caustic soda for use as a raw material in the Bayer Process of manufacturing alumina and aluminum hydroxide are subject to the Raw Material Exclusion contained in La.R.S. 47:301(10)(c)."

We have thoroughly reviewed the record and conclude that the trial judge applied the proper standard of statutory construction to La.R.S. 47:301(10)(c...

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