HARWOOD, Justice.
The Bankhead Mining Company, Inc., purchased quantities of ammonium nitrate from a chemical company in Missouri. The State Department of Revenue made an assessment against Bankhead for use taxes on said ammonium nitrate totalling some $528.23 for periods specified in the assessment. Bankhead contended that the ammonium nitrate was exempt from use taxes by virtue of being fertilizer. The Revenue Department's assessment was appealed to the Circuit...
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