France Co. v. Evatt

The determination of this appeal calls for the construction of Sections 5546-1 and 5546-25, General Code, as applied to the use of the equipment and supplies in question in the operations of the appellee in its plant yards.

The pertinent portion of Section 5546-1, General Code, under. which appellee claims exemption, is as follows:

“ ‘Retail sale’ and ‘sales at retail’ include all sales excepting those in which the purpose of the consumer is * * * to use or consume the thing transferred ■ directly in the production of tangible personal property for sale by * # * processing * *

The appellant…