Detroit Edison Company v. Department of Treasury

I respectfully dissent from the majority’s conclusion that plaintiff, Detroit Edison Company (DTE), engages in industrial processing after electric power leaves its plants. While DTE engages in industrial processing when, at the plant, it takes in raw materials and transforms those raw materials into electric power,1 industrial processing ends once the electric power leaves the plant. Electric power generated at the power plant is distributed through the electric grid. "While its voltage is adjusted as it travels through the electric grid, the “thing” produced— electric power—is not. Like…