TNS Mills, Inc. v. South Carolina Department of Revenue

WALLER, Justice:

In 1992, respondent TNS Mills, Inc. filed amended tax returns for tax years 1985 through 1991 asking for exemptions for its pollution control equipment. After a hearing, the Commission of the Department of Revenue 1 refused TNS’s request. The circuit court reversed the Commission’s decision. This appeal is from the order of the circuit court. We reverse.

FACTS

TNS operates greige mills in Spartanburg and Cherokee Counties. TNS was entitled to an exemption for pollution control equipment for the tax years 1986 through 1991 pursuant to S.C.Code Ann. § 12-37-220(A)(8)…