Republic Steel Corporation v. Horn

LAWSON, Justice.

This suit was instituted by way of bill for declaratory judgment filed by the appellant, Republic Steel Corporation, against appellee, LaRue Horn, as Commissioner of Revenue, in the Circuit Court of Montgomery County, in Equity, praying that the court declare appellant entitled to a refund of sales and use taxes paid by it on fuel oil used and consumed in the operation of its open hearth furnaces at its manufacturing plant at Gadsden, Alabama.

Appellant seeks a refund under the terms ■of Act 839, approved September 19, 1953, Acts Regular Session 1953, p. 1130, which is as…