Woods v. General Oils, Inc.

OPINION

BROCK, Justice.

This is an action by a taxpayer, General Oils, Inc., to recover sales and use taxes, paid under protest, which were assessed by the defendant Commissioner on the purchase of three large oil tanks and their appurtenances which are used by the taxpayer in its oil merchandising business located on the banks of the Tennessee River at Chattanooga. The trial court granted the plaintiff a recovery and the Commissioner appeals.

The issue presented is whether the tanks in question should be classified as “industrial machinery” within the meaning of T.C.A., § 67-3002(n), which is…