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INDIAN RIVER CONSTRUCTION COMPANY v. BELOIT PASSAVANT CORPORATION

33362.

241 Ga. 282 (1978)

244 S.E.2d 814

INDIAN RIVER CONSTRUCTION COMPANY v. BELOIT PASSAVANT CORPORATION et al.

Supreme Court of Georgia.

Decided April 3, 1978.

Rehearing Denied April 25, 1978.

Attorney(s) appearing for the Case

Kilpatrick, Cody, Rogers, McClatchey & Regenstein, William A. Wright, George B. Haley, for appellant.

Kidd, Pickens & Tate, Charles M. Kidd, John A. Pickens, Gwenn E. Dorb, for appellees.

JORDAN, Justice.

Beloit Passavant Corporation sued Indian River Construction Company for the recovery of sales tax, with interest, which the State Revenue Commissioner had assessed against and collected from Beloit Passavant. Summary judgment was granted to Beloit Passavant and Indian River appeals from this judgment.

In 1971 and 1972 Beloit Passavant made two sales to Indian River of water and waste water treatment equipment which was used by Indian River...

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