AFG Industries, Inc. v. Cardwell

OPINION

JOSEPH M. TIPTON, Special Justice.

The plaintiff, AFG Industries, Inc., brought suit against the Tennessee Commissioner of Revenue to recover over sixty-five thousand dollars in sales and use taxes assessed for 1984 through 1987 which it had paid under protest. AFG, which makes flat glass and related products for resale, claims (1) that the molten tin used in its manufacturing process is tax exempt under T.C.A. § 67-6-206(a) as industrial machinery and (2) that certain electricity used to heat heating elements is exempt under T.C.A. § 67-6-206(b)(3) because it, as heat, came into direct…