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  5. 572 S.W.2d 421 (1978)
 

DEPT. OF REV. v. STATE CONTR. & STONE CO., INC.

572 S.W.2d 421 (1978)

DEPARTMENT OF REVENUE, Movant, v. STATE CONTRACTING AND STONE CO., INC., Respondent.

Supreme Court of Kentucky.

September 19, 1978.

Attorney(s) appearing for the Case

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

Clarence McCarroll, Bartlett, McCarroll & Nunley, Owensboro, for respondent.

JONES, Justice.

The question presented is whether certain pollution control equipment and hot-mix storage bins used by State Contracting and Stone Co., Inc. are exempt from sales and use tax as "machinery used in new and expanded industry" as defined in KRS 139.170.1

State Contracting and Stone is a corporation engaged in quarrying limestone at Hartford, Kentucky, and manufacturing asphalt...

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