Southwestern Apparel, Inc. v. Bullock

PHILLIPS, Chief Justice.

This is an appeal by Southwestern Apparel, Inc., and others, appellants, from an order of the trial court dismissing their suit against appellee Comptroller of Public Accounts.

Appellants sought a judgment declaring that taxes paid by appellants were illegally collected and also sought a refund of taxes paid. The appellants contended that the collection of sales taxes by appellee was illegal and in contravention of Tex.Tax.Gen.Ann. art. 20.04(R) (Supp.1980), which exempts from sales taxes certain purchasers and consumers of gas and electricity for purposes other than…