State v. Allied Paper Incorporated

BRADLEY, Judge.

This appeal comes from a final decree of the Circuit Court of Clarke County wherein the court reversed and set aside a final sales tax assessment imposed by the appellant, State of Alabama, Revenue Department, against appellee, Allied Paper Incorporated, in the amount of $17,493.71. The assessment was levied on purchases of machinery that replaced old, obsolete equipment as well as new and additional machinery for use in a pulp and paper mill located in Jackson, Alabama operated by Allied Paper Incorporated (subsequently referred to as Allied) and owned by the Industrial…