State v. Helburn Co.

LAWSON, Justice.

This is an appeal by the State from a final decree of the Circuit Court of Mont gomery County, in Equity, vacating and ■setting aside a deficiency sales tax assessment made by the State Department of Revenue against The Helburn Company, Inc., a corporation, the appellee here, which, will be referred to hereafter as Helburn.

During the period of time covered by the assessment, October 1, 1952, through September 30, 1955, Helburn was engaged in the business of selling hotel and restaurant equipment and in the business of selling and installing air conditioning equipment. Under…