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ROGERS GROUP, INC. v. HUDDLESTON

900 S.W.2d 34 (1995)

ROGERS GROUP, INC., Plaintiff/Appellee, v. Joe HUDDLESTON, Commissioner of Revenue of the State of Tennessee, Defendant/Appellant.

Court of Appeals of Tennessee, Middle Section.

Rehearing Denied January 27, 1995.

Permission to Appeal Denied May 30, 1995.

Attorney(s) appearing for the Case

Charles W. Burson, Atty. Gen. & Reporter, Steven E. Winn, Asst. Atty. Gen., Nashville, for defendant/appellant.

W. Lee Corbett, Corbett, Crockett & Van Slyke, Nashville, for plaintiff/appellee.

Permission to Appeal Denied by Supreme Court May 30, 1995.

OPINION

CANTRELL, Judge.

The Commissioner of Revenue has appealed the Chancery Court of Davidson County's finding that the Rogers Group, Inc.'s quarrying and asphalt processing activities qualify it for the Industrial Machinery Exemption, the Manufacturer's Utilities Exemption, and the Industrial Materials and Explosives Exemption from the sales/use tax. We affirm the lower court's...

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