W. E. Anderson & Sons Co. v. Glander

The sole question herein presented by the appellant relates to the taxability of purchases of certain “concrete mixer truck chassis.”

It appears from the record that the appellant is partly engaged in the business of manufacturing and selling concrete. Its activities in this respect are confined to the so-called “transit mix” method, wherein the necessary ingredients for producing concrete are placed in a metal mixer at appellant’s plant. This mixer is mounted on and attached to a motor truck chassis, and the mixing or manufacture of the concrete occurs, by the operation of machinery connected…