Norandal USA, Inc. v. Ruth E. Johnson, Commissioner of Revenue for the State of Tennessee

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE March 17, 2004 Session NORANDAL USA, INC. v. RUTH E. JOHNSON, COMMISSIONER OF REVENUE FOR THE STATE OF TENNESSEE An Appeal from the Chancery Court for Davidson County No. 01-1226-III Ellen Hobbs Lyle, Chancellor No. M2003-00559-COA-R3-CV - Filed August 20, 2004 This is a sales tax case. The plaintiff owns an aluminum sheet and foil manufacturing plant. Located in the plant are two multi-ton roll grinders. In 1987, the defendant commissioner of revenue took the position that the roll grinders and roll grinder supplies were exempt from sales…