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COMPTROLLER OF THE TREASURY v. ATLAS INDUSTRIES

[No. 231, September Term, 1963.]

234 Md. 77 (1964)

198 A.2d 86

COMPTROLLER OF THE TREASURY, RETAIL SALES TAX DIVISION v. ATLAS GENERAL INDUSTRIES

Court of Appeals of Maryland.

Decided March 9, 1964.

Attorney(s) appearing for the Case

Russell R. Reno, Jr., Assistant Attorney General, and Edward F. Engelbert, Chief, Retail Sales Tax Division, with whom was Thomas B. Finan, Attorney General of Maryland, on the brief, for the appellant.

Walter C. Anderson and William W. Travers, with whom were Webb & Travers on the brief, for the appellee.

The cause was argued before BRUNE, C.J., and HENDERSON, HAMMOND, PRESCOTT and MARBURY, JJ.

PRESCOTT, J., delivered the opinion of the Court.

After the trial judge reversed a decision of the Comptroller of the Treasury, denying a petition of the appellee protesting a sales tax assessment, he appealed.

Two questions are presented for decision: (1) does the failure of a vendor to secure, from the vendee, a certificate that a purchase is made for resale create an absolute liability on the part of the vendor to pay a sales tax, or does the statutory...

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