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CHENEY v. GEORGIA-PACIFIC PAPER CORPORATION

Nos. 5-3090, 3091.

371 S.W.2d 843 (1963)

Orville CHENEY, Comm'r of Revenues, Appellant, v. GEORGIA-PACIFIC PAPER CORPORATION, Appellee. Orville CHENEY, Comm'r of Revenues, Appellant, v. INTERNATIONAL PAPER COMPANY, Appellee.

Supreme Court of Arkansas.

November 4, 1963.

Attorney(s) appearing for the Case

Lyle Williams, A. W. Nisbet and Henry Ginger, Little Rock, for appellant.

Paul Sullins, Crossett, Griffin Smith, Little Rock, Gaughan & Laney, Camden, Bridges, Young & Matthews, Pine Bluff, for appellees.

HOLT, Justice.

The main question presented in these consolidated cases is whether the use tax exemption provided by statute is applicable to the purchase of turbine generators which are being used by both appellees, Georgia Pacific Paper Corporation and International Paper Company, in their respective operations of manufacturing or producing paper products. Georgia Pacific Paper Corporation claims additional exemptions on its purchase of such items as anion resin...

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