MARSHALL, Justice.
The appellant taxpayer applied to the appellee State Revenue Commissioner for a certificate of exemption on molds used by the appellant in the manufacture of certain prosthetic devices. It is the taxpayer's position that these molds qualify for a exemption from sales and use taxation, because they constitute "machinery" within the meaning of § 91A-4503 (hh) (2) of the Georgia Sales and Use Tax Act. Code Ann. § 91A-4503 (hh) (2) (Ga. L...
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