Traigle v. P. P. G. Industries, Inc.

WATSON, Judge.

This is a proceeding brought by Joseph N. Traigle, Collector of Revenue, State of *860Louisiana, against P.P.G. Industries, Inc., an industrial chemical manufacturing concern, for sales and/or use taxes alleged to be due. The controversy concerns blades of graphite used in the production of chlorine at the Calcasieu Parish plant of P.P.G. The Collector contends taxes are due on the graphite, but P.P.G. contends that the material is further processed into tangible personal property for sale at retail and thus is exempt under applicable statutes, to be reviewed hereafter. Following a…