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DEPARTMENT OF REV., ETC. v. ALLIED DRUM SERV.

561 S.W.2d 323 (1978)

DEPARTMENT OF REVENUE ex rel. J. E. LUCKETT and William Mayes, Appellants, v. ALLIED DRUM SERVICE, INC., Appellee.

Supreme Court of Kentucky.

January 31, 1978.

Attorney(s) appearing for the Case

William S. Riley, Asst. Atty. Gen., William P. Sturm, Atty., Legal Staff, Dept. of Revenue, Frankfort, for appellants.

Irwin G. Waterman, Louisville, for appellee.

STEPHENSON, Justice.

The sole question presented on this appeal is whether the machinery used by Allied Drum Service, Inc., to process and reconstitute used drums is machinery used directly in a manufacturing process and, thus, exempt from sales and use tax.

The Kentucky Board of Tax Appeals found that the process was not manufacturing. The trial court found the process to be manufacturing and reversed the Board of

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