FOSTER, Justice.
The question here is whether regulators used by appellee taxpayer in the preparation and distribution of gas to consumers are exempt from the State's use tax law. The trial court, on appeal to it from an assessment by the State Department of Revenue, held that those machines are exempt under section 789 (p), Title 51, Pocket Part, Code. That statute exempts from such tax machines "used in mining, quarrying, compounding, processing, and manufacturing...
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