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  5. 649 S.W.2d 401 (1983)
 

RAGLAND v. LYON'S MACHINERY CO., INC.

No. 82-296.

649 S.W.2d 401 (1983)

279 Ark. 147

Charles D. RAGLAND, Commissioner et al., Appellants, v. LYON'S MACHINERY COMPANY, INC., Appellee.

Supreme Court of Arkansas.

Rehearing Denied June 13, 1983.

Attorney(s) appearing for the Case

Kelly S. Jennings, Little Rock, for appellants.

Rogers Cockrill and David L. Hale, Little Rock, for appellee.

HICKMAN, Justice.

This is an appeal from a decision by the Pulaski County Chancery Court holding that certain equipment sold by Lyon's Machinery Company, the appellee, is exempt from the Gross Receipts Act. The statute exempts from sales tax, equipment sold that is used directly in manufacturing. The chancellor held that the equipment is used in the "manufacture" of concrete and, therefore, is exempt under Ark.Stat.Ann. § 84-1904(r)(2).

The State argues...

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