State v. Newbury Manufacturing Co.

This is an appeal by the State from a decree rendered by the Talladega Circuit Court, in Equity, on an appeal to it by a taxpayer from a use tax assessment of “sand” and “steel shot,” purchased and used by the taxpayer in and about the manufacture of cast iron pipe fittings. The trial court held that the purchase and use of such material were exempt as being parts of a machine used in manufacturing tangible personal property.

The applicable provisions of the statute are: section 787(d and e), Title 51, and *602section 789:(p), as amended, Title 51. Section 787(d) describes a “wholesale sale”…