Cherokee Brick & Tile Co. v. Redwine

Head, Justice.

Subsection (e) of section 2 of the “Retailers’ and Consumers’ Sales and Use Tax Act,” approved February 20, 1951 (Ga. L. 1951, pp. 360-387; Code, Ann. Supp., § 92-3403a (C) (2) (e)), provides: “The tax levied by this Act shall not apply to sales of goods made pursuant to bona fide written contracts entered into before the date of the approval of this Act, or the purchase price of any building supplies, fixtures or equipment that enter into or become a part of building or .other kind of structure in this State, where plans, specifications and construction contract for a specific…