Revenue Cabinet v. Armco, Inc.

LESTER, Chief Judge.

This is an appeal from a judgment supported by findings of fact and conclusions of law reversing an order of the Board of Tax Appeals concerning sales and use taxes assessed against appellee.

In 1981 Armco embarked on a new manufacturing venture, namely, the fabrication of blooms which are lengths of steel with cross-sections of from 14" to 16" poured from molten steel. In order to make blooms, it is first necessary to acquire and construct a bloom caster which is enclosed in a structure which Armco says is the size of a football field but, based on an aerial photograph in…