SOUTHERN NATURAL GAS CO. v. STATE

3 Div. 640.

73 So.2d 731 (1953)

SOUTHERN NATURAL GAS CO. v. STATE.

Supreme Court of Alabama.

Rehearing Granted June 30, 1954.


Attorney(s) appearing for the Case

Cabaniss & Johnston and Meade Whitaker, Birmingham, for appellant.

Si Garrett, Atty. Gen., and M. Roland Nachman, Jr., Asst. Atty. Gen., for appellee.


GOODWYN, Justice.

The principal questions for decision are whether the appellant Gas Company is liable for use tax on three categories of property, viz.: gas compressors, electric generators, and regulators. The company's position is that these are machines or machinery used in "processing" tangible personal property and, as such, are exempt from the use tax by virtue of Sect. 789(p), Tit. 51, Code 1940, as amended. This section provides for exemption from use tax...

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