POWHATAN MINING CO. v. PECK

No. 33546.

160 Ohio St. 389 (1953)

THE POWHATAN MINING CO., APPELLANT, v. PECK, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 23, 1953.


Attorney(s) appearing for the Case

Messrs. Jones, Day, Cockley & Reavis, Mr. Bayless Manning and Messrs. Thornburg & Lewis, for appellant.

Mr. C. William O'Neill, attorney general, Mr. Paul Tague, Jr., and Mr. Jack Bertsch, for appellee.


TAFT, J.

The question to be determined is whether specially designed trucks purchased outside Ohio by appellant solely for use in hauling gob from its coalcleaning plant and tipple are, within the meaning of Section 5546-25, General Code, used "directly in the production of tangible personal property for sale by * * * processing, [or] mining."

In recent years, this court has been required to determine whether, in numerous diverse factual situations, "the purpose...

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