Shellcast Corp. v. White

HOLMES, Judge.

This is a tax case.

The taxpayer, Shellcast Corporation, filed a petition for a writ of mandamus or declaratory judgment in the Circuit Court of Montgomery County seeking a refund on tax allegedly paid on exempt utility usage. Thereafter, the learned trial judge granted on the pleadings the Department of Revenue’s motion for summary judgment. Shellcast now appeals and we must reverse.

The pertinent facts are these:

Shellcast is a manufacturer which uses electricity and natural gas. Section 40-21-82, Ala.Code (1975), levies a tax on the gross receipts from the furnishing of utility…