248 S.E.2d 791 COMMONWEALTH NATURAL RESOURCES, INC., CNG TRANSMISSION COMPANY AND ALLIED CHEMICAL CORPORATION v. COMMONWEALTH OF VIRGINIA AND STATE CORPORATION COMMISSION 43731 Records Nos. 771193 and 771842.Supreme Court of Virginia. November 22, 1978 Present: All the Justices. Gross receipts franchise tax properly levied on sales of natural gas in 1975 to Allied chemical without […]