Green Construction of Indiana, Inc. v. State

Deen, Judge.

In Haynes v. Twin Tanks Oil Co., 112 Ga. App. 425 (1) (145 SE2d 603) we held in construing Code Ann. §92-1403 (E) relating to sales and use tax imposition on motor fuel: "A 'use for the propulsion of motor vehicles on public highways’ means the act of going from one place to another. It does not include activities of roadworking machinery engaged in building or repairing the highway or highway right of way and preparing it to serve its intended purpose as a means of transportation by others.” The ruling was followed in Hawes v. Shepherd Constr. Co., 117 Ga. App. 842 (162 SE2d…