GEN. MOTORS v. BOWERS

No. 34559.

164 Ohio St. 574 (1956)

GENERAL MOTORS CORP, ALLISON DIVISION, AEROPRODUCTS OPERATIONS, APPELLEE, v. BOWERS, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided February 23, 1956.


Attorney(s) appearing for the Case

Messrs. George, Greek, King & McMahon, Mr. Henry M. Hogan and Mr. Donald K. Barnes, for appellee.

Mr. C. William O'Neill, attorney general, and Mr. Larry H. Snyder, for appellant.


BELL, J.

The single issue raised by this appeal is whether the five switch gears, the two interrupter switches and the cablesplicing compartment are used "directly in the production of tangible personal property for sale by manufacturing," within the meaning of this exception of retail sales contained in Section 5739.01, Revised Code.

If administrative officers are to preserve any measure of consistency in their rulings and if the lawyers of Ohio are to be...

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