Indiana Department of State Revenue v. Klink

During the years 1947, 1948 and 1949 appellee was engaged in selling soil limestone and marl to farmers in DeKalb County, Indiana, upon contracts which required delivery to be made upon fields on farms in that county and vicinity. The material sold was consumed in the direct production of tangible personal property by agriculture or horticulture. Appellee’s gross receipts from this business during these years respectively were $13,615.35, $17,623.10, and $18,-373.43. Upon these gross receipts appellee paid gross income tax regularly at the rate of one-fourth of one per cent.

Appellant served…