Baltimore Foundry & MacHinery Corp. v. Comptroller

This appeal is from a judgment of the Baltimore City Court affirming a denial by the Comptroller of a claim for refund of sales tax paid under protest by the appellant. The tax in question was imposed upon the purchase by the appellant of certain patterns subsequently used by it in the manufacture of steel castings. The appellant contends that it is not liable for payment of the tax on the ground that the patterns were purchased for resale and in fact resold to its customers.

The facts are not in dispute and may be briefly summarized. It was shown that the foundry business of the appellant was…