BOOTLE, District Judge.
The Secretary of Labor seeks an injunction against T. F. Taylor Fertilizer Works, Inc., for alleged violations of the Fair Labor Standards Act, 29 U.S.C.A. § 201 et seq. At a pre-trial conference it was settled that the only issues are:
(a) Whether defendant's sales are recognized as retail sales in the particular industry.
(b) Whether defendant's office and plant constitute one establishment, or two separate establishments...
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