Edison v. Department of Revenue

The question here presented is whether or not a firm of road contractors is engaged 1 in industrial processing within the meaning of section 4(g) of the use tax act. 2

There is no dispute about the facts. The appellants build concrete highways under contract with the Michigan State highway department. They prepare the rough grades and the roadbed, they pave, and they finish. In so doing they use, and eventually consume, major equipment, such as bulldozers, repair parts, and necessary appurtenances, such as tires, tubes, and batteries. This is an action for declaratory judgment, its purnose…