Merchants Cold Storage Co. v. Glander

The Board of Tax Appeals affirmed two orders of the Tax Commissioner confirming assessments for sales and use taxes determined to be due from' the appellant, Merchants Cold Storage Company, upon certain purchases made by it. These purchases consisted principally of (1) coal used to produce steam and electricity and (2) equipment and supplies used in the production of refrigeration and in the manufacture of ice.

Appellant, upon this appeal, insists that the de cisión of the board is unreasonable and unlawful because the articles in controversy represent items used directly in the production of…