JORDAN, Judge.
Thompson Industries, Inc. appealed to Lowndes Superior Court on a sales and use tax assessment covering the taxable period from January 1960 through December 1962, and the State Revenue Commissioner has appealed to this court from an adverse decision of the trial court.
The stipulated facts show that the taxpayer is engaged in the manufacture of bright metal parts used as trim and accessories in the production of automobiles, home appliances...
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