MOORE, J.
The Caddo-Shreveport Sales and Use Tax Commission ("the Commission") appeals a judgment awarding a substantial refund to the plaintiff, Willis-Knighton Medical Center ("Willis-Knighton"), of sales and use taxes it paid on certain transactions. Willis-Knighton answers the appeal, contesting the denial of other refunds. Finding merit in both parties' positions, we reverse and render.
Procedural Background
Willis-Knighton operates a...
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