State v. Glass

ON MOTION FOR REHEARING

CARROLL, Justice.

The opinion and judgment of the Court in this cause handed down on August 13, 1986, are withdrawn and the following opinion is substituted therefor.

The Comptroller of Public Accounts sued Roland Glass for the collection of delinquent diesel fuel sales tax under Tex.Tax Code Ann. § 111.010 (1982 & Supp.1986). After a bench trial, the district court entered a take-nothing judgment against the Comptroller. We will reverse the judgment of the district court and render judgment in favor of appellant.

THE CONTROVERSY

Glass, d/b/a Krystal Oil Co. and K & R Oil…