PER CURIAM.
The Georgia Marble Company brought this action seeking refund of Georgia and MARTA sales and use taxes paid by the plaintiff in purchasing certain rock crushing equipment it contends is exempt from sales and use tax under the manufacturing machinery exemption provided in Ga. L. 1963, p. 13; Ga. L. 1966, p. 537 (Code Ann. § 92-3403A C (2) (n) (2)). Both parties moved for summary judgment. The Revenue Commissioner's motion for summary judgment denying...
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