Eagerton v. Courtaulds North America, Inc.

On June 1, 1979, Plaintiff/Appellee Courtaulds North America, Inc., petitioned Defendant/Appellant Ralph P. Eagerton, Jr., as Commissioner of the State Department of Revenue, for a refund of sales and use taxes paid by Courtaulds on fuel oil purchases for the period May 17, 1976, through April 29, 1979.1 The refund was requested because the taxes were paid on fuel oil allegedly used primarily as an integral part of pollution control devices.

Following the Department of Revenue's denial of its petition, Courtaulds sought a writ of mandamus from the circuit court, seeking to compel a refund of…