State v. Wilputte Coke Oven Corporation

FOSTER, Justice.

The question here is the application of the statute, Title 51, section 789 (q) exempting from the use tax “machines used in * * * processing and manufacturing of tangible personal property.” “Machines * * * include machinery which is used for * * * processing or manufacturing tangible personal property, and the parts of such machines, attachments and replacements therefor, which are made or manufactured for use on or in the operation of such machines and which are necessary to the operation of such machines and are customarily so used.”

The taxpayer made a contract to sell to…