Calvert v. Day & Zimmermann, Inc.

O’QUINN, Justice.

In this case Day and Zimmermann, Inc., seeks to recover sales taxes paid under protest to the Comptroller of Public Accounts on materials procured by the corporation for use at the Lone Star Army Ammunition Plant in performance of its contract with the United States Government.

Under its prime contract with the United States, Day and Zimmermann since May of 1951 has operated the Lone Star plant, *947near Texarkana, where the company loads, assembles, and packages ammunition and component items for the U. S. Army.

The controlling question is whether Day and Zimmermann in all phases…