Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. C/W Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales and Use Tax Dept. C/W Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. C/W Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales and Use Tax Dept.

KNOLL,-J.,

dissents.

hi dissent from the majority’s holding in this case, which opens the door to exempting from sales tax all purchases for consumption where' the purchaser’s process results in 'an incidental by-product that is salvageable or saleable; ' The majority’s conclusion that “only the manufacturing process (and the' physical and chemical components of the materials involved therein) is germane to the ‘purpose test,’ ” unnecessarily forecloses consideration of relevant evidence and is highly likely to invite taxpayer abuse, effecting unintended results which will negatively impact…