Sellner Manufacturing Co. v. Commissioner of Taxation

MacLaughlin, Justice.

Writ of certiorari to the Tax Court. The Tax Court reversed an order of the commissioner of taxation assessing additional sales taxes against respondent-taxpayer, Sellner Manufacturing Company, Inc., for the period August 1,1967, through September 30, 1968. We affirm the Tax Court.

The issue is whether certain sales are exempt from the Minnesota sales tax by virtue of Minn. St. 297A.25, subd. 1, which provides, in pertinent part, as follows:

“The following are specifically exempted from the taxes im posed by sections 297A.01 to 297A.44 [relating to the sales and use tax] :

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