HARWOOD, Justice.
This is an appeal by the state from a decree holding that paper bags used in the course of manufacturing magnesium were subject of a use tax of 1 ½% rather than 3% as assessed by the Revenue Department, the lower court taking the view that the bags as used were "machines" in the processing and manufacture of the magnesium.
Calumet and Hecla, the appellee here, is engaged in the production of primary magnesium metal in the form of ingots...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.