Colonial Cafeteria-Arlington, Inc. v. Bullock

DIES, Chief Justice.

Colonial Cafeteria, plaintiff below, sought a declaratory judgment, pursuant to Tex.Rev.Civ.Stat.Ann. art. 6252—13a Sec. 12 (Vernon Supp. 1978), that the electricity consumed in its operation is exempt from sales tax under the tax exemption found in Tex. Tax.-Gen. Ann. art. 20.04, Sec. (R) *213(Vernon 1969).1 Colonial complained about the comptroller’s interpretation of Comptroller Ruling No. .0152 denying the art. 20.04, Sec. (R) exemption to Colonial.

Trial was without a jury, and the court entered judgment for the Comptroller of Public Affairs, appellee here. Appellant…