State Revenue Commission v. Bradley Co.

The Court of Appeals certified several questions in this case, one of which was as follows: '■“Does section 10 of the sales-tax act (Ga. L. 1929, p. 108) exempt baled cotton from the operation of the act only so long as it is in the producer’s hands in its original package, or does it also exempt such cotton in the purchaser’s hands, so long as it is in its original package or state?” We are of the opinion that the proper answer to this question is that the cotton is not only exempt so long as it is in the producer’s hands in its original package, but that it is also exempt while in the hands…