Michigan Court of Appeals February 20, 1985, Docket 75420 (Consolidation Coal Co. v. Department of Treasury)

Per Curiam.

On August 27, 1981, Consolidation Coal Company filed a "petition for refund of sales tax” in the Court of Claims. Plaintiff challenged the constitutionality of § 4a(e) of the General Sales Tax Act, MCL 205.54a(e); MSA 7.525(e), as inter

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preted by Department of Treasury Rule 81 (1979 AC, R 205.131). Plaintiff moved for summary judgment, pursuant to GCR 1963, 117.2(2) and (3).