BLACKMON v. SCREVEN COUNTY

48945.

131 Ga. App. 265 (1974)

205 S.E.2d 497

BLACKMON v. SCREVEN COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY.

Court of Appeals of Georgia.

Decided March 13, 1974.


Attorney(s) appearing for the Case

Arthur K. Bolton, Attorney General, Richard L. Chambers, H. Perry Michael, Gary B. Andrews, Assistant Attorneys General, David A. Runnion, Deputy Assistant Attorney General, for appellant.

Stophel, Caldwell & Heggie, R. Wayne Peters, Hollingsworth & Hollingsworth, Harold W. Hollingsworth, for appellee.


HALL, Presiding Judge.

The State of Georgia appeals with a certificate from adverse rulings on summary judgment motions made by both parties in appellee's claim under Code Ann. § 92-3403a (C) (2) (n) for a sales tax refund on the purchase of certain climate control equipment for appellee's synthetic yarn manufacturing plant. The equipment consists of duct systems inside the plant, chilling equipment, and an outside cooling tower.

The plant processes different...

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