Commonwealth v. Community Motor Bus Co.

I'Anson,

J., delivered the opinion of the court.

This appeal involves the question whether the Community Motor Bus Company, Incorporated, a Virginia corporation, is exempt under provisions of § 58-441.6, subsection (h), Code of 1950, 1969 Repl. Vol., from the payment of sales and use taxes assessed against it by the Department of Taxation on certain tangible personal property purchased and used by the bus company.

The bus company filed a petition for exoneration of the payment of the taxes assessed. After hearing evidence, the trial court filed a written opinion holding that all the items…