International Export Packers of Louisiana, Inc. v. State

ELLIS, Judge:

This suit was originally filed by International Export Packers of Louisiana, Inc., against the State of Louisiana and the Department of Revenue and Taxation seeking a sales and use tax exemption certificate. The State answered and reconvened for sales and use taxes allegedly due by plaintiff. Plaintiff’s main demand was dismissed, and the case was later tried on the reeonventional demand. Judgment was rendered dismissing the reeonventional demand in part, and the State has appealed.

The case was tried on a stipulation of facts which states, in part:

*1362“3. IEP has been in the business…