STATE v. CHEROKEE BRICK &c. CO.

34735.

89 Ga. App. 235 (1953)

79 S.E.2d 322

STATE OF GEORGIA et al. v. CHEROKEE BRICK & TILE CO.

Court of Appeals of Georgia.

Rehearing Denied November 18, 1953.


Attorney(s) appearing for the Case

Eugene Cook, Attorney-General, Geo. E. Sims, Jr., Lamar W. Sizemore, F. H. Boney, Assistant Attorneys-General, for plaintiff in error.

Block, Hall, Groover & Hawkins, contra.

Jones, Williams, Dorsey & Kane, amicus curiae.


CARLISLE, J.

1. The sole question for determination is whether or not the natural gas used in the manner alleged in the petition comes within the exemption provision of section 3 (c) 2 of the act of 1951 (Ga. L. 1951, pp. 360, 365), which provides: "The terms `sale at retail,' `use,' `storage,' and `consumption' shall not include the sale, use, storage or consumption of industrial materials for future processing, manufacture or conversion into articles of tangible...

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