Opinion ID: 1670141
Heading Depth: 1
Heading Rank: 1

Heading: The Appropriate Mandate

Text: The remaining issue is whether to reverse the judgment and render a judgment in its place or to reverse the judgment and remand the case. A summary judgment can be entered in favor of the nonmoving party. Green v. Dixon, 727 So.2d 781, 783 (Ala.1998). An appellate court has the authority to do so under § 12-22-70, Ala.Code 1975 (The appellate court may, upon the reversal of any judgment or decree, remand the same for further proceedings or enter such judgment or decree as the court below should have entered or rendered, when the record enables it to do so.). Whether this Court should render a judgment on appeal is limited to instances where the record ... demonstrate[s] that all facts on the issue in question are before the appellate court, and those facts must establish that the party is entitled to a judgment as a matter of law. Eubanks v. Hale, 752 So.2d 1113, 1134 (Ala.1999). Such a conclusion as to the sufficiency of the facts cannot be made from this record. We accept Hoover's primary contention that a summary judgment is precluded by the trial court's incorrect determination that there were no genuine issues of material fact relating to the Department's justification for any discriminatory treatment in assessing sales taxes. We reverse the judgment and remand the case for further proceedings. REVERSED AND REMANDED. MOORE, C.J., and HOUSTON, SEE, BROWN, JOHNSTONE, HARWOOD, WOODALL, and STUART, JJ., concur.