Kroger Grocery & Baking Co. v. Grander

The question in this ease is whether sales to Kroger of wrapping and packing materials, cartons- and containers used by it in wrapping, packing or crating tangible personal property for conservation,, preparation for shipment and shipment to its stores and there ultimately sold by it in retail sales in an, established business are subject to a sales or use tax assessable against Kroger. The determination of this question must depend upon the effect to be given to a proper application of the sales and use tax laws to the use and disposition made of such wrapping and packing materials, cartons…