West Feliciana Parish School Board v. Gulf States Utilities Co.

WATKINS, Judge.

The West Feliciana Parish School Board sued Stone and Webster Engineering Corporation and Gulf States Utilities Company for sales and use.taxes allegedly due by these enterprises but not paid. Later, Cajun Electric Power Cooperative, Inc. intervened on the side of defendants. Still later, an alleged partnership composed of Cajun and Gulf States was made an additional party defendant.

The sales and use taxes allegedly due were never assessed by the School Board; the sales and use tax forms filed with the School Board by Stone and Webster having only included 70% of the total…