State v. Cherokee Brick & Tile Co.

1. The sole question for determination is whether or not the natural gas used in the manner alleged in the petition comes within the exemption provision of section 3 (c) 2 of the act of 1951 (Ga. L. 1951, pp. 360, 365), which provides: “The terms ‘sale at retail,’ ‘use,’ ‘storage,’ and ‘consumption’ shall not include the sale, use, storage or consumption of industrial materials for future processing, manufacture or conversion into articles of tangible personal property for resale where such *238industrial materials become a component part of the finished product nor shall such terms include…