Walther v. Carrothers Construction Co. of Arkansas, LLC

Karen R. Baker, Justice,

dissenting.'

Because I would affirm the circuit court, I must dissent. The majority summarily reverses the circuit court with little analysis and ignores our precedent set in Arkansas Beverage Company v. Heath, 257 Ark. 991, 521 S.W.2d 835 (1975).

The question here is whether the treatment process of converting raw surface water into potable drinking water through the complex process used by Carrothers, including injecting chemicals into the water, constitutes manufacturing. The answer is yes.

In determining whether manufacturing has occurred, in Ragland v. Arkansas…