213 S.E.2d 759 COMMONWEALTH OF VIRGINIA, DEPARTMENT OF TAXATION v. PROGRESSIVE COMMUNITY CLUB OF WASHINGTON COUNTY, VIRGINIA INCORPORATED. 43193 Record No. 740601.Supreme Court of Virginia. April 28, 1975 Present, All the Justices. (1) Constitutional Law — Tax Exemption — Strict Construction. (2) Sales tax — Exemption — Institution of Learning. (3) Statutory Construction — Administrative […]
