Bailey v. Evatt

The question presented is whether it was the purpose of the appellants in the purchase of the articles described in the record “to use or consume the thing transferred, directly in the production of tangible personal property [sand and gravel] for sale by * * * processing * * * [or] mining” within the scope and meaning of Sections 5546-1 and 5546-25, respectively, General Code, which sections exempt such property purchased for such purposes from the sales tax and the use tax.

Specifically, the question is whether the operation of the appellants, in which the purchases in question were used and…