Ingalls Iron Works Co. v. Blackmon

Eberhardt, Presiding Judge.

On April 12, 1972, appellant was assessed a sales and use tax deficiency by the State Revenue Commissioner for the taxable period of June, 1968 through September, 1971. Appellant appealed the assessment to the Fulton County Superior Court in accordance with Ga. L. 1937-38, Ex. Sess., pp. 77, 100; 1943, pp. 204, 206, 208 (Code Ann. § 92-8446). Nearly two years after the appeal was taken, appellant sought to amend its appeal by adding to it a claim for refund under Ga. L. 1937-38, Ex. Sess., pp. 77, 94; 1945, pp. 272, 274; 1955, pp. 455, 458; 1971, p. 378; 1973, p.…