Byrd and Frederickson, Inc. v. Forst

By Judge Joshua L. Robinson

The applicant has filed a petition pursuant to Section 58-1130 of the Code of Virginia for relief from allegedly erroneous assessments made by the Commissioner under § 58-441.5 of the Code upon machinery and equipment used for the washing, brushing, waxing, drying, grading and sorting of apples. Applicant claims an exemption under Code Section 58-441.6:

The terms “sale at retail” . . . “distribution,” “use,” “storage,” and “consumption” shall not include . . . machinery or tools . . . used directly in [industrial]1 processing, manufacturing, refining, mining or…