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K & I ASPHALT v. IND. DEPT. OF STATE REV.

No. 49T10-9309-TA-00071.

638 N.E.2d 901 (1994)

K & I ASPHALT, Inc., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

August 15, 1994.

Attorney(s) appearing for the Case

Norman R. Garvin, Lynne D. Lidke, Steven A. Pletcher, Scopelitis, Garvin, Light & Hanson, Indianapolis, for petitioner.

Pamela Carter, Atty. Gen., Kathryn Symmes Hall, Deputy Atty. Gen., Indianapolis, for respondent.

FISHER, Judge.

The Petitioner, K & I Asphalt, Inc. (K & I), appeals the final determination of the Respondent, the Indiana Department of State Revenue (the Department), denying K & I's claim for refund of gross retail (sales) tax for 1989. The matter is before the court on the parties' cross motions for summary judgment.

ISSUE

The court consolidates the issues raised by the parties as:

Whether K & I's claim for refund...

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