Hawes v. Custom Canners, Inc.

Eberhardt, Judge.

The sole issue in this appeal is whether the six items, or any of them, qualify for the exemption from sales and use tax under Code Ann, § 92-3403a C2 (n) (2), which provides an exemption when “the sale of machinery which is used directly in the manufacture of tangible personal property when such machinery is incorporated, as additional machinery, for the first time into a manufacturing plant presently existing in this State; Provided, the acquisition of such machinery results in a substantial increase in the productive capacity of such plant.” (Emphasis supplied). It is…