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STATE v. FARMERS TANKAGE, INC.

No. 468A62.

144 Ind. App. 392 (1969)

246 N.E.2d 409

STATE OF INDIANA, ETC. v. FARMERS TANKAGE, INC.

Court of Appeals of Indiana.

Rehearing denied May 16, 1969.

Transfer denied August 29, 1969.

Attorney(s) appearing for the Case

Theodore L. Sendak, Attorney General, and Charles B. Rogers, Deputy Attorney General, for appellants.

Ax and Sullivan, of Linton, and Harry M. Stitle, Jr., and Albert W. Ewbank, of Indianapolis, for appellees.

SHARP, J.

The State of Indiana appeals a judgment for Appellee, Farmers Tankage, which judgment granted Appellee's request for an exemption from the sales and uses tax of certain personal property alleged to be used for production of animal and poultry feed.

Appellee, Farmers Tankage, Inc., produces a protein animal feed at their plant located near Newberry, Indiana. They collect from several sources the bodies of dead animals not slaughtered for human consumption...

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