State v. Argo-Collier Truck Lines Corporation

COLEMAN, Justice.

The State appeals from a decree of the circuit court setting aside an assessment for use tax made against appellee.

The assignments of error are that the trial court erred: “. . . in setting aside . . . the . . . assessment . . . ”; “ . . . in not entering a decree affirming the . . . assessment . . . ”; “ . . . in ruling that the . . . assessment ... be set aside . . . . . in finding that there was no taxable moment . . . outside interstate commerce . . . ”; “ . in reaching the conclusion that the imposition of the Use Tax . . . constitutes an interference with interstate…