Ballard's Farm Sausage, Inc. v. Dailey

Neely, Justice:

The issue presented in these cases is the proper Business and Occupation Tax rate applicable to the production of sausage and salads made by the taxpayers, ap-pellees, Ballard’s Farm Sausage, Inc. and West Virginia Sausage Company. Until April 1, 1971 both taxpayers reported under the manufacturing classification but have since reported under wholesaling. The State Tax Commissioner assessed deficiencies due to the changes in reporting. The taxpayers petitioned for reassessment; hearings before the State Tax Commissioner were held; administrative decisions of the Tax…