In Re the Assessment of Additional Sales & Use Taxes Against Halifax Paper Co.

Halifax Paper Company, Inc., (Halifax) is engaged in the manufacture of paper pulp, paper products and by-products, and owns woodlands as a source of wood for its manufacturing operations. On 19 August 1959 the State Commissioner of Revenue (Commissioner) notified Halifax in writing that he intended to assess against it $19,725.05, plus penalty and interest, for unpaid sales and use taxes on account of 'certain machinery and equipment purchased by Plalifax during the period from 1 July 1956 to 30 June 1959. G.S. 106-241.1 (a), (b). A portion of the machinery and equipment in question was…