Gross Income Tax Department of Treasury v. Harbison-Walker Refractories Co.

Dowkll, J. —

Appellee is a Pennsylvania corporation which operates plants outside the State of Indiana and one plant at East Chicago, Indiana. The Indiana plant is engaged in the manufacture of silica refractory material which is sold to steel manufacturers who use the material for lining open hearth furnaces devoted to the refining of steel where the material is exposed to terrific heat which reduces the metal to a molten condition and to the action of corrosive dust, slag and fumes. These physical and chemical reactions are such that the use of some of the material is frequently limited to a…