Bluestone Paving, Inc. v. Tax Commissioner

DAVIS, Justice.

The appellant herein and respondent below, the Tax Commissioner of the State of West Virginia [hereinafter referred to as “Tax Commissioner”], appeals from an order entered July 24, 2002, by the Circuit Court of Mercer County. In that order, the circuit court determined that the appellee herein and petitioner below, Bluestone Paving, Inc. [hereinafter referred to as “Bluestone”], was entitled to receive a use tax refund pursuant to W. Va.Code § ll-15A-10a(a)1 (1986) (Repl.Vol.2002).2 On appeal to this Court, the Tax Commissioner states that the circuit court erroneously applied…