(Download) "General Electric Co. V. State Board Of Equalization" by First Appellate District, Division One District Court Of Appeal Of California ~ eBook PDF Kindle ePub Free
eBook details
- Title: General Electric Co. V. State Board Of Equalization
- Author : First Appellate District, Division One District Court Of Appeal Of California
- Release Date : January 19, 1952
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 77 KB
Description
The question involved in this case is whether the manufacturer-installer of a 521-ton turbine generator unit, which upon installation became an improvement to the real property of the buyer, is taxable under the Sales and Use Tax Law (Rev. & Tax. Code, §§ 6001-7176) as a seller at retail, or as a consumer of the parts and materials of which the generator was composed. The State Board of Equalization ruled that such manufacturer-installer sold the generator as tangible personal property at retail, and taxed the transaction as such. It denied a claim for refund. This action was then instituted to recover the claimed overpayment of the tax. The trial court held that the state board had imposed the proper tax, denied the claim for refund, and entered its judgment accordingly. The manufacturer-installer and its purchaser, who in fact paid the tax, appeal.
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