Co-operative Pure Milk Ass'n v. Kosydar

This is an appeal by the Tax Commissioner from a decision of the Court of Appeals for Hamilton County, which reversed a decision of the Board of Tax Appeals affirming the assessment of certain sales and use taxes against appellee for the audit period October 1, 1968, to September 30, 1971.

Appellee is an agricultural cooperative which operates a dairy plant under the trade name “French Bauer” as a separate division of its enterprise. The French Bauer Division engages in the wholesale and retail sale of dairy products.

I

The first aspect of the appeal involves the Tax Commissioner’s assessment of…