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TNS MILLS, INC. v. S.C. DEPT. OF REVENUE

No. 24810.

331 S.C. 611 (1998)

503 S.E.2d 471

TNS MILLS, INC., Respondent, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Appellant/Respondent, and County of Cherokee, Cherokee County School District No. 1, and Cherokee County Council, Appellants.

Supreme Court of South Carolina.

Decided July 13, 1998.

Attorney(s) appearing for the Case

Frank W. Cureton and Margaret C. Pope, of Sinkler & Boyd, P.A., Columbia, for appellants.

General Counsel Harry T. Cooper, Jr., Chief Counsel for Revenue Litigation Ronald W. Urban, and Counsel for Revenue Litigation Sarah G. Major, all of the South Carolina Department of Revenue, Columbia, for appellant/respondent.

Moffatt G. McDonald, of Haynsworth, Marion, McKay & Guerard, L.L.P., Greenville, for respondent.

WALLER, Justice:

In 1992, respondent TNS Mills, Inc. filed amended tax returns for tax years 1985 through 1991 asking for exemptions for its pollution control equipment. After a hearing, the Commission of the Department of Revenue1 refused TNS's request. The circuit court reversed the Commission's decision. This appeal is from the order of the circuit court. We reverse.

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