Ceramo Co., Inc. v. Goldberg

CRANDALL, Presiding Judge.

This is an appeal from the judgment of the circuit court affirming the assessment by the Missouri State Director of Revenue of additional sales tax against the appellant. The notice of appeal from the circuit court was filed in the Supreme Court of Missouri pursuant to Mo. Const. Art. V, § 3. The Supreme Court transferred the cause to this court. The judgment of the trial court is reversed and remanded.

Appellant, Ceramo Company, is engaged in the business of manufacturing clay pots. In the manufacturing process, clay and diesel oil are mixed and then baked until…