Comptroller of the Treasury v. Kaiser Aluminum & Chemical Corp.

This appeal is from an order of court reversing a denial by the Comptroller of a claim for refund of sales and use taxes paid by the appellee. A cross-appeal challenges the disallow*386anee of interest upon the sum paid. The transaction subject to the taxes in question involved the transfer of title to certain heavy machinery and equipment in an aluminum extrusion plant from the United States to the appellee. The questions presented by the appeal are whether the sale was exempt as a casual or isolated sale; if not, whether the machinery and equipment were tangible personal property subject to the…