HAYNES v. TWIN TANKS OIL CO.

41499.

112 Ga. App. 425 (1965)

145 S.E.2d 603

HAYNES v. TWIN TANKS OIL COMPANY, INC.

Court of Appeals of Georgia.

Decided September 24, 1965.

Rehearing Denied October 6, 1965.


Attorney(s) appearing for the Case

Wheeler, Robinson & Thompson, Emory F. Robinson, B. Carl Buice, for plaintiff in error.

John H. Smith, R. Wilson Smith, Jr., contra.


DEEN, Judge.

1. The excise tax exemption on motor fuels provided by Code Ann. § 92-1403 (E) when sold "for use otherwise than as a fuel for the propulsion of motor vehicles on the public highway" means simply that the exemption applies when the fuel is not put to a highway use. The word "use" should be given its usual and ordinary signification, as, for example, in Assurance Co. v. Bell, 108 Ga.App. 766 (3)...

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