Calvert v. General Asphalt Company

HUGHES, Associate Justice.

This suit was by General Asphalt Company, appellee, against Robert S. Calvert, Comptroller of Public Accounts of the State of Texas, appellant, to recover taxes, penalties and interest imposed by Art. 20.01 et seq., Title 122A, Taxation-General, Vol. 20A, V.A.T.C.S., “Limited Sales, Excise and Use Act,” which it paid under protest. Trial to the court resulted in judgment for appellee.

The only question presented is whether appellee timely gave the notice required by Art. 20.04(H) in order to be exempted under its terms.

The facts are undisputed.

Appellee, a Texas…