Commonwealth v. Shell Oil Co.

Under the provisions of Code, §§ 58-1130, 58-1131 and 58-1134 Shell OH Company, appellee, filed on August 31, 1961, in the Circuit Court of the City of Richmond a petition for the refund of taxes amounting to the sum of $41,695.96 allegedly erroneously collected from it by the Commonwealth of Virginia on the sale within this State of “Shell 640 Kerosene”, a jet fuel, to Capital Airlines, Incorporated (later merged into United Airlines). (Record No. 6985.) Thereafter, Shell filed a similar petition seeking a recovery of $37,494.72 for taxes it paid to the Commonwealth on “Shell 640 Kerosene”…