Coca Cola Bottling of Northampton v. Commr. of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• observing that \[w]hat the . . . legislation involved in this case means cannot rationally be influenced by [subsequent] legislation\
• observing that “[w]hat the . . . legislation involved in this case means cannot rationally be influenced by [subsequent] legislation”
• “What the . . . legislation involved in this case means cannot rationally be influenced by [subsequent] legislation”
• “What the . . . legislation involved in this case means cannot rationally be influenced by [subsequent] legislation”
• “the sales here would be [taxable] sales at retail because there was a purpose to the purchase other than resale”
• plaintiff manufacturer of soft drinks had dominant purpose other than reselling returnable containers, mainly reuse of those containers; for these and other reasons, sale for resale exemption not available to plaintiff

Source: CourtListener parenthetical corpus (CC0).