Phillips & Buttorff Mfg. Co. v. Carson

This appeal presents the question of the proper construction of Section 2(c) 2 of Chapter 3 of the Public Acts of 1947, known as the Betailer’s Sales Tax, and the validity of “Bule 40”, which was promulgated by the Commissioner of Finance and Taxation and which purports to interpret the section above referred to.

We will refer to the parties as they appeared in the Chancery Court.

*135The complainant filed its original bill to recover certain taxes -which it paid under protest upon materials claimed to he exempt nnder Section 2 (c) 2 of the Retail Sales Tax. Complainant is a wholesaler and engaged…