(Download) "Decorative Carpets Inc. v. State Board of Equalization" by Supreme Court Of California * eBook PDF Kindle ePub Free
eBook details
- Title: Decorative Carpets Inc. v. State Board of Equalization
- Author : Supreme Court Of California
- Release Date : January 31, 1962
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
Defendant appeals from a judgment awarding plaintiff a refund of sales taxes. (Rev. & Tax. Code, § 6933.) The facts were stipulated. Since April 1, 1955, plaintiff has sold carpeting at retail and has also furnished and installed carpeting. The tax with respect to sales of carpeting only was properly computed and paid. The tax with respect to sales and installations of carpeting, however, was overpaid. In each such transaction plaintiff collected a separately stated amount to cover the sales tax imposed upon it. (Rev. & Tax. Code, § 6052.)