Minnaert v. Department of Revenue

This is a suit for declaratory relief against the allegedly unlawful imposition of a tax. The plaintiff, having been assessed by the defendant revenue department a use tax of $14,383.94 “on the price paid for materials and equipment” acquired by him between January 1, 1955, and December 31, 1957, prays for a decree declaring that such materials and equipment were acquired and used in “industrial processing” and so were exempt from use- and sales-taxation.

The issue as brought to this Court requires application to the testimonially established facts of 2 interrelated exemptive provisions of the…