In Re Sales & Use Tax Determination by St. Tax Com'r

225 N.W.2d 571 (1974)

In the Matter of the SALES AND USE TAX DETERMINATION made By the STATE TAX COMMISSIONER against Ace Mud Service, Inc.

ACE MUD SERVICE, INC., Protestant and Appellee,

v.

STATE TAX COMMISSIONER, Respondent and Appellant.

In the Matter of the SALES AND USE TAX DETERMINATION made By the STATE TAX COMMISSIONER against Baroid Division, National Lead Company.

BAROID DIVISION, NATIONAL LEAD CO., Protestant and Appellee,

v.

STATE TAX COMMISSIONER, Respondent and Appellant.

Civ. Nos. 9027 and 9028.

Supreme Court of North Dakota.

December 31, 1974.

Rehearings Denied January 30, 1975.

Rolfstad,…