State v. Zewen

LIVINGSTON, Chief Justice.

This is an appeal by the State of Alabama from a decree of the Circuit Court of Mobile County, Alabama, in Equity, reversing a final assessment for sales tax made by the State Department of Revenue against the *54appellee, E. R-. Zewen, individually, and doing business as Zewen Marine Supply. 1

The sole question presented on this appeal is the interpretation of an exemption statute. ' Sec. 755(r), Title 51, Code of Alabama 1940, as amended by Act No. 211, Acts of Ala.1949, p. 302, in pertinent part, exempts from the sales tax:

"The gross proceeds from the sale or sales of…