Arkansas Beverage Company v. Heath

John A. Fogleman, Justice.

Arkansas Beverage Company brings this appeal from an adverse decree in its suit against appellee to recover a use tax deficiency assessment paid by it under protest. Appellant is engaged in the business of producing, selling and distributing bottled soft drinks called Pepsi Cola. The items purchased by it upon which the use tax was assessed were bottles, cardboard bottle cartons, an electronic bottle conveyor and a case conveyor. It is appellant’s contention that the glass bottles, which were returnable and reusable, and the cardboard cartons in which bottled drinks…