Tennessee Products & Chemical Corp. v. Dickinson

This is a suit under Code 'Section 1790, to recover penalties paid under protest, assessed for the non-payment of the total amount of taxes due under the Sales and Use Tax Act, Chapter 3, Public Acts of 1947, as amended.

In February 1952, the complainant, on the report of a State auditor, was back-assessed for Sales and Use Tax for the period from June 1947, the effective date of the Act, to and including October 1951. It is admitted that during this period the complainant had made returns and paid Sales and Use Tax as required by law, in the total amount of $223,934.31, and. the…