State v. COMMUNICATION EQUIP. & CONTR CO., INC.

This is an appeal by the Department of Revenue from a decree setting aside an assessment against appellee taxpayer.

This case originated out of appeals by the taxpayer, Communication Equipment Contracting Company, Inc., pursuant to Title 51, Section 140, Code of Alabama 1940, Recompiled 1958, from final assessments entered by the Department of Revenue, State of Alabama, on November 19, 1975, for State and City of Union Springs sales taxes covering the period June 1, 1972 through May 31, 1975, in the amounts, respectively, of $85,710.10 and $23,230.40. The pleadings consisted of complaints,…