Indian River Construction Co. v. Beloit Passavant Corp.

Jordan, Justice.

Beloit Passavant Corporation sued Indian River Construction Company for the recovery of sales tax, with interest, which the State Revenue Commissioner had assessed against and collected from Beloit Passavant. Summary judgment was granted to Beloit Passavant and Indian River appeals from this judgment.

In 1971 and 1972 Beloit Passavant made two sales to Indian River of water and waste water treatment equipment which was used by Indian River in projects in Calhoun and Dalton, Georgia. The contracts pursuant to which Indian River purchased the equipment provided that the price…