1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 871 S.W.2d
  5. 871 S.W.2d 333 (1994)
 

PLEDGER v. C.B. FORM CO.

No. 93-844.

871 S.W.2d 333 (1994)

316 Ark. 22

Jim C. PLEDGER, Director, Arkansas Department of Finance and Administration, Appellant, v. C.B. FORM COMPANY, Appellee.

Supreme Court of Arkansas.

February 21, 1994.

Attorney(s) appearing for the Case

Ricky L. Pruett, Little Rock, for appellant.

Kinard, Crane and Butler, Woodward and Epley, Magnolia, for appellee.

DUDLEY, Justice.

This case involves the interpretation and construction of the Arkansas Gross Receipts Act of 1941, as amended. The chancellor ruled that the taxpayer's manufacture of forms, or molds, is exempt from the gross receipts, or sales, tax. We affirm.

The taxpayer, C.B. Form Company, manufactures plaster and cardboard forms for sale to its sole customer, American Fuel Cell and Coated Fabrics Company, or Amfuel. Amfuel utilizes the forms to build...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases