THYER MANUFACTURING CORPORATION v. DRAKE

21242.

217 Ga. 114 (1961)

121 S.E.2d 136

THYER MANUFACTURING CORPORATION v. DRAKE.

Supreme Court of Georgia.

Decided July 6, 1961.

Rehearing Denied July 10, 1961.


Attorney(s) appearing for the Case

Perry, Walters & Wagstaff, H. H. Perry, Jr., for plaintiff in error.

P. Walter Jones, Robert M. Drake, contra.

Eugene Cook, Attorney-General, Ben F. Johnson, Robert W. Goodman, Deputy Assistant Attorneys-General, for parties at interest.


HEAD, Presiding Justice.

Under the Georgia "Retailers' and Consumers' Sales and Use Tax Act," the term "dealer" is defined in part as follows: "The term `dealer' as used in this Act shall include every person, as used in this Act, who manufactures or produces tangible personal property for sale at retail, for use, or consumption, or distribution, or for storage to be used or consumed in this State." Ga. L. 1951, pp. 360, 368, § 4 (Code Ann. Supp. §...

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