Townsend Electric Co. v. Evans

Mr. Chiee Justice Neil

delivered the opinion of the Court.

This is an appeal from the Chancery Court of Davidson County in a cause wherein the Chancellor held that the complainant was liable under the Retailers’ Sales and Use Tax for taxes assessed against it. The complainant having paid the tax under protest (amounting to $9,415.16) sued to compel a refund, the contention being made that it was not a “consumer” within the express provisions of the statute. The complainant is an electrical *538dealer and contractor and purchased supplies which were used in the construction of rural electric…