C & S Wholesale Grocers, Inc. v. Dept. of TaxesAnnotate this Case
C&S Wholesale Grocers, Inc., a wholesale grocery distributor, disputed sales tax assessed by the Vermont Department of Taxes on the purchase of reusable fiberglass freezer tubs used in the transport of perishable items, as well as the Department’s refusal to refund sales tax paid on diesel fuel used to power refrigeration systems mounted on taxpayer’s tractor trailers. C&S also contended the penalty assessed by the Commissioner of the Department of Taxes, arguing that it is unreasonable. Finding no reversible error, the Supreme Court affirmed the Department of Taxes.