Sale v. Johnson

Defendant assigns as error the judgment on the pleadings entered upon plaintiffs’ motion.

The oomplaint .alleges, and the answer admits, the following: All procedural requirements of G.S. 105-267 have been met by plaintiffs to maintain this action for a refund of North Carolina sales tax paid by plaintiffs under protest to defendant State Commissioner of Revenue for the period 1 August 1958 to 1 July 1961. Plaintiffs, doing business under the name of W. E. Sale and Sons, own and operate a manufacturing business at Ronda in Wilkes County, which is principally engaged in the manufacture of…