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COLLINS v. COLUMBUS FOUNDRIES, INC.

S92A1477.

262 Ga. 710 (1993)

425 S.E.2d 281

COLLINS v. COLUMBUS FOUNDRIES, INC.

Supreme Court of Georgia.

Decided February 5, 1993.

Attorney(s) appearing for the Case

Michael J. Bowers, Attorney General, David A. Runnion, Daniel M. Formby, Senior Assistant Attorneys General, for appellant.

Jeffrey L. Hersh, for appellee.

SEARS-COLLINS, Justice.

In this action brought by a taxpayer, Columbus Foundries, Inc., the appellee, for the refund of sales and use taxes paid, the trial court denied without explanation the motion to dismiss filed by the appellant, Marcus E. Collins, Sr., Commissioner of the Georgia Department of Revenue (the "Department"). We granted the appellant's application for interlocutory appeal to determine whether the claim for refund

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