173 S.E.2d 400 (Ga.App. 1970), 45103, Hawes v. Custom Canners, Inc.

Citation: 173 S.E.2d 400, 121 Ga.App. 203

Opinion Judge: EBERHARDT, Judge.

Party Name: Peyton S. HAWES, Commissioner v. CUSTOM CANNERS, INC. CUSTOM CANNERS, INC. v. Peyton S. HAWES, Commissioner.

Attorney: Items of machinery or equipment not used directly in the manufacture of tangible personal property are not exempt from the sales and use tax under Code Ann.

Judge Panel: JORDAN, P.J., and PANNELL, J., concur.

Case Date: February 16, 1970

Court: Georgia Court of Appeals

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Georgia - 112 S.E.2d 601 (Ga. 1960), 20690, Oxford v. J. D. Jewell, Inc.
Georgia - 75 S.E.2d 550 (Ga. 1953), 18052, Cherokee Brick & Tile Co. v. Redwine
Georgia - 79 S.E.2d 322 (Ga.App. 1953), 34735, State v. Cherokee Brick & Tile Co.
Ohio - 172 N.E.2d 295 (Ohio 1961), Ohio Stove Co. v. Bowers
Tennessee - 217 S.W.2d 1 (Tenn. 1949), Phillips & Buttorff Mfg. Co. v. Carson