State v. Mine Contractors Supply Company

LAWSON, Justice.

This is an appeal by the State from a decree of the Circuit Court of Jefferson County, in Equity, partially overruling an assessment made by the State Department of Revenue against the appellee, Mine & Contractors Supply Company, Inc, a corporation, for sales taxes claimed to be due by appellee as a result of the sale of four separate articles of tangible personal property.

The trial court held that the taxes were not due on the sale of the four articles because of the provisions of § 755 (p), Title 51, Code 1940, as amended, which reads:

“§ 755. Exemptions. — There are however…