State v. Television Corporation

COLEMAN, Justice.

This is an appeal by the state from a decree in equity setting aside a use tax assessment and holding that certain machines are exempt from use tax under § 789 (p), Title 51, Code 1940, as amended.

As amended by Act No. 210, approved July 12, 1949, Acts of 1949, page 300, the statute recites in pertinent part as follows:

“ * * * ‘The storage, use or other consumption in this state of the following tangible personal property is hereby specifically exempted from the tax imposed by this article: * * *. (p) Machines used in mining, quarrying, compounding, processing, and…