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  5. 192 Cal.App.3d 579 (1987)
 

MACRODYNE INDUSTRIES v. STATE BD. OF EQUALIZATION

Docket No. B017678.

192 Cal.App.3d 579 (1987)

237 Cal. Rptr. 537

MACRODYNE INDUSTRIES, INC., Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Court of Appeals of California, Second District, Division Five.

June 10, 1987.

Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp, Attorney General, Edmond B. Mamer and Philip C. Griffin, Deputy Attorneys General, for Defendant and Appellant.

Mark D. Pastor for Plaintiff and Respondent.

OPINION

ASHBY, J.

Macrodyne Industries, Inc. (Macrodyne), brought an action for a refund of state sales and use tax. Trial was by the court on stipulated facts and exhibits. The trial court found that Macrodyne was entitled to a refund, and the State Board of Equalization (Board) brings this appeal.

The following stipulated facts were submitted to the trial court. During the...

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