Georgia Marble Co. v. Strickland

The Georgia Marble Company brought this action seeking refund of Georgia and MARTA sales and use taxes paid by the plaintiff in purchasing certain rock crushing equipment it contends is exempt from sales and use tax under the manufacturing machinery exemption provided in Ga. L. 1963, p. 13; Ga. L. 1966, p. 537 (Code Ann. § 92-3403A C (2) (n) (2)). Both parties moved for summary judgment. The Revenue Commissioner’s motion for summary judgment denying refund was granted and the taxpayer appeals. We reverse. Chilivis v. Marble Products Co., 135 Ga. App. 187 (217 SE2d 441) (1975).

In addition to…