SMITH, J., delivered the opinion of the Court.
This is another skirmish in the continuing battle between taxpayers and taxing authorities. The questions here presented are (1) whether Code (1965 Repl. Vol.) Art. 81, § 333 requires a certificate of purchase for resale in order to qualify for the exclusion from tax afforded by Sec. 324 (f) (4) of Art. 81 for electricity used in manufacturing, and (2) whether the Comptroller's Rule 24 requiring a purchaser of electricity...
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