State v. Taylor

*642GOODWYN, Justice.

The state prosecutes this appeal from a final decree of the Circuit Court of Etowah County, in Equity, vacating and setting aside a sales tax assessment made by the State Department of Revenue against the appellees, herein referred to as the “Lumber Company”.

The questions for decision are whether three classifications of lumber products, sold by the Lumber Company to manufacturers of tangible personal property, are subject to the sales tax. These classifications are described as consisting of “flask material”, “individual crating material”, and “box car crating material”.

The…