Chilivis v. ROGERS OIL COMPANY

135 Ga. App. 176 (1975)

217 S.E.2d 179

CHILIVIS

v.

ROGERS OIL COMPANY.

50576.

Court of Appeals of Georgia.

Argued May 5, 1975.

Decided May 27, 1975.

Rehearing Denied June 18, 1975.

Arthur K. Bolton, Attorney General, Gerald W. Bowling, Assistant Attorney General, for appellant.

Jones, Cork, Miller & Benton, Hubert C. Lovein, Jr., H. Jerome Strickland, for appellee.

WEBB, Judge.

1. In a suit by a gasoline retailer against the State Revenue Commissioner for a refund of sales taxes illegally imposed as a "tax on a tax" contrary to State v. Thoni Oil &c. Stations, 121 Ga. App. 454 (174 SE2d 224) (Aff'd 226…