Elder & Johnston Co. v. Glander

In recent years, this court *448has been, required to determine whether, in numerous diverse factual situations, “the purpose of the consumer” was “to use or consume the thing transferred directly in the production of tangible personal property for sale by manufacturing, processing * * * mining * * * farming, agriculture, * * *; or directly in making retail sales or directly in the rendition of a public utility service; * * * or to use or consume the thing directly in industrial cleaning of tangible personal property,” within the meaning of those words as set forth in Section 5546-1, General…