JOHNSON, Judge.
We have here for decision this question: Is one who sells pre-cast septic tanks and component parts therefor at retail within North Carolina for installation within the State liable for sales taxes under Article V, Schedule E, of the Revenue Act, G.S. §§ 105-164 through 105-187? The court below answered in the affirmative, and we approve.
G.S. § 105-168 imposes a general sales tax of three per cent of gross sales upon the seller...
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