Blackmon v. DeKalb Pipeline Co.

Eberhardt, Presiding Judge.

This is an appeal by the revenue commissioner from an order denying his motion for summary judgment and granting it in favor of DeKalb Pipeline Company, Inc., setting aside a tax assessment under the Sales and Use Tax Act (Ga. L. 1951, p. 360, as amended; Code Ann. Ch. 92-34a) The assessment, insofar as contested, was based upon the commissioner’s determination that DeKalb Pipeline’s use of pipe furnished by DeKalb County and installed by DeKalb Pipeline as water mains in new subdivision developments in the county was taxable under Section 4a of the Act (Code Ann. §…