State v. United States Steel Corporation

HARWOOD, Justice.

This case was tried in Circuit Court of Jefferson County, in Equity, as an appeal by the United States Steel Corporation, from a final assessment of sales taxes and interest in the amount of $217,154.47. The assessment was for sales taxes asserted to be due upon sales of oxygen to United States Steel during the period 1 May 1961 through 30 April 1964. The oxygen was used in the course of manxxfacturing steel in the open hearth fxxrnaces of the company at its Fairfield Works in Jefferson County, Alabama.

The basic issue in the case was whether the sales of oxygen on which the…