Ramac Explosives, Inc. v. Director, Division of Taxation

Pee Curiam.

We affirm the judgment of the Appellate Division substantially for the reasons set forth in its opinion reported in 125 N. J. Super. 154 (1973) except that we withhold our approval of that part of the opinion which states that the pattern of the New Jersey Sales and Use Tax Act (N. J. S. A. 54:32B-1, et seq.) “is to tax only the end product of a process.” This statement may be too broadly put and in any event was unnecessary to the court’s conclusion.

Affirmed.