Haynes v. Twin Tanks Oil Co.

Deen, Judge.

1. The excise tax exemption on motor fuels provided by Code Ann. § 92-1403 (E) when sold “for use otherwise than as a fuel for the propulsion of motor vehicles on the public highway” means simply that the exemption applies when the fuel is not put to a highway use. The word “use” should be given its usual and ordinary signification, as, for example, in Assurance Co. v. Bell, 108 Ga. App. 766 (3) (134 SE2d 540), where it was held that the words “use as a motor vehicle” meant the use of the motor vehicle for its intended purpose, and that the act of a very young child in playing…