State, Department of Revenue v. Reynolds Metals Co.

EDWARD N. SCRUGGS, Retired Circuit Judge.

Reynolds Metals Company (Reynolds) appealed to the Circuit Court of Montgomery County from assessments which were imposed for and on behalf of the City of Muscle Shoals (City) by the Department of Revenue (Department) for sales taxes of $172,834.78 and use taxes of $157,000.12 for the period of June 1, 1980 through December 31, 1981. The circuit court granted Reynolds’ motion for a summary judgment and set aside the tax assessments. The only stated reason or authority given by the trial court for its action was by citing Continental Electric Co. v.…