EVANS, Judge.
J. A. Dixon, a tobacco farmer, purchased two portable tobacco barns or drying units to be used in harvesting tobacco. No sales tax was paid on these units because of the exemption under the Sales and Use Tax Act, as amended (Code Ann. § 92-3403a C (2) (v)), as Dixon certified same was to be used exclusively in the harvesting of tobacco.
The Revenue Commissioner issued a tax assessment against Dixon, who appealed same to the superior court...
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