Calvert v. H. E. Butt Grocery Co.

HUGHES, Justice.

Appellee, H. E. Butt Grocery Company, sued Robert S. Calvert, Comptroller of Public Accounts of Texas, for a refund of taxes paid pursuant to a tax deficiency determination made by the Comptroller as taxes due under the Limited Sales, Excise and Use Tax Act of 1961. Ch. 20, Title 122A, Taxation General, Vernon’s Ann.Civ. St. The provisions of Art. 20.10 of such Act prescribing procedure for claiming such refund have been met.

The facts have been stipulated. Briefly, they are that on October 1, 1961, appellee purchased the inventory, furniture, fixtures, equipment and shelving…