General Motors Corp. v. Lindley

In his first proposition of law, appellant challenges the BTA’s exemption of the sprue handling equipment under R.C. 5739.02(B) (16). This provision permits the exemption of handling and transportation equipment used in intraplant or in-terplant transfers of tangible property while in the process of production for sale by manufacturing. Appellant argues that the production process of the castings is complete once the excess sprue is removed. The sprue handling equipment which transports the excess sprue back to the beginning of the production process for reuse is said to perform a function…