State, Department of Revenue v. Calcar Quarries, Inc.

LOWDERMILK, Presiding Judge.

STATEMENT OF THE CASE

Defendant-appellant State of Indiana, Department of Revenue (the State) appeals from the trial court’s judgment granting plaintiff-appellee Calcar Quarries, Inc. (Cal-car) a refund of certain sales and use taxes assessed and paid for the years 1970, 1971, and 1972.

FACTS

Calcar is an Indiana corporation which operates a stone quarry, a hot mix asphalt plant, and a ready mix concrete facility on approximately sixty acres near Paoli, Indiana.

The State conducted an audit in 1974 and subsequently demanded payment of tax on certain purchases which…