Austin Co. v. Woods

DROWOTA, Justice.

Austin Company and Arapahoe Chemicals, Inc., sued the Commissioner of Revenue to recover sales and use taxes, penalty and interest totalling $19,211.58 paid under protest for consulting, engineering, design and procurement services rendered by Austin to Arapahoe as well as for overhead and profit in connection with the construction of a chemical manufacturing facility in Newport, Tennessee. The Chancellor held for the plaintiffs and awarded them a refund of the taxes paid plus interest. The Com*74missioner has perfected a direct appeal from the final order of the Chancellor.

Arapa…