Arkansas Beverage Company v. Heath

521 S.W.2d 835 (1975)

ARKANSAS BEVERAGE COMPANY, Appellant,

v.

Richard R. HEATH, Director, Department of Finance and Administration, State of Arkansas, Appellee.

No. 74-154.

Supreme Court of Arkansas.

April 14, 1975.

Rehearing Denied May 19, 1975.

Rose, Nash, Williamson, Carroll & Clay, Little Rock, for appellant.

Karl Glass, Little Rock, for appellee.

FOGLEMAN, Justice.

Arkansas Beverage Company brings this appeal from an adverse decree in its suit against appellee to recover a use tax deficiency assessment paid by it under protest. Appellant is engaged in the business of producing, selling and…