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Ascension Parish Sales & Use Tax Authority v. Louisiana Machinery Co.

Citations: 130 So. 3d 332; 2014 La. LEXIS 137; 2014 WL 321680Docket: No. 2012-C-0977

Court: Supreme Court of Louisiana; January 16, 2014; Louisiana; State Supreme Court

Narrative Opinion Summary

In re Louisiana Machinery Company, LLC involves the defendant's application for a writ of certiorari and/or review from the 23rd Judicial District Court in Ascension Parish. The court granted the application and remanded the case to the First Circuit Court of Appeal. The appellate court is instructed to reevaluate the matter in light of recent opinions from this court, specifically referencing Washington Parish Sheriff’s Office v. Louisiana Machinery Company, LLC and Catahoula Parish School Board v. Louisiana Machinery Company, LLC, both decided on October 15, 2013. These prior cases are critical for guiding the appellate court's reassessment.

Legal Issues Addressed

Appellate Court Reassessment

Application: The appellate court is required to reevaluate the case considering recent opinions from the higher court.

Reasoning: The appellate court is instructed to reevaluate the matter in light of recent opinions from this court.

Precedential Value of Prior Decisions

Application: The court directs the appellate court to consider specific prior decisions as guiding precedents in their reassessment.

Reasoning: Specifically referencing Washington Parish Sheriff’s Office v. Louisiana Machinery Company, LLC and Catahoula Parish School Board v. Louisiana Machinery Company, LLC, both decided on October 15, 2013.

Writ of Certiorari and Judicial Review

Application: The court granted the defendant's application for a writ of certiorari and remanded the case for further review by the appellate court.

Reasoning: The court granted the application and remanded the case to the First Circuit Court of Appeal.