State v. Selma Foundry & Machine Co.

This is an appeal by the State of Alabama from a final decree of the Circuit Court of Dallas County, in equity, vacating and setting aside a deficiency sales tax assessment covering the period from April 1, 1951, through March 31, 1954, and which was made by the State Department of Revenue against the Selma Foundry & Machine Company, a corporation, the appellee here.

Appellee is engaged in business in Selma, Alabama, as a foundry and mill supplier. The transactions under consideration are sales-of tangible personal property consisting of. so-called saw filing and knife grinding equipment which…