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  5. 406 So.2d 784 (1981)
 

INGRAM OIL CO. v. ST. JOHN THE BAPTIST PARISH, ETC.

Nos. 12062, 12063.

406 So.2d 784 (1981)

INGRAM OIL COMPANY, a Division of Ingram Oil Corporation v. ST. JOHN THE BAPTIST PARISH SCHOOL BOARD; Felix N. LeBouef; Fernard A. Becnel; Maurice Entremont; Harry Robottom; Charles M. Duhon; Stanley H. Gring; Gary Keating; Charles J. Watkins; Alvin M. Perret and Francis X. Champagne. NORTHEAST PETROLEUM CORPORATION v. ST. JOHN THE BAPTIST PARISH SCHOOL BOARD.

Court of Appeal of Louisiana, Fourth Circuit.

Rehearing Denied December 18, 1981.

Attorney(s) appearing for the Case

Richard L. Edrington, Carville & Edrington, LaPlace, for Ingram Oil Co., plaintiff-appellant.

Monroe & Lemann, Kenneth P. Carter, Benjamin B. Blanchet, New Orleans, for Northeast Petroleum Corp., plaintiff-appellant.

Chapman L. Sanford, Cangelosi & Sanford, Baton Rouge, C. William Bradley, Jr., Reserve, for St. John the Baptist Parish School Bd., defendant-appellee.

Before SAMUEL, BOUTALL and KLIEBERT, JJ.

BOUTALL, Judge.

These two consolidated suits put at issue the right of a purchaser to obtain the refund of sales tax. Both suits were dismissed on exceptions of no cause of action based on failure to give notice of protest.

Ingram Oil Company, a division of Ingram Oil Corporation, and Northeast Petroleum Corporation each brought a suit against the St. John the Baptist Parish School Board, its treasurer and others, representing that they made purchases of fuel...

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