TURNER, J.
We agree with the Tax Commissioner's statement:
"It is the use of the fuel which is determinative and, if fuel is used to propel a motor vehicle upon the highway, such fuel is taxable." But that is not our case here.
Unless the applicable statutes show clearly that the use of the fuel as here used is taxable, any ambiguity shall be resolved in favor of the taxpayer.
This well settled rule is illustrated by the language of Judge Marshall...
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