SMITH, Justice.
This is a tax case interpreting OCGA § 48-8-39 (Code Ann. § 91A-4508). The question is whether one who sells at retail a small portion of industrial materials he has otherwise produced or manufactured for his own use will be subject to a sales or use tax on the fair market value of those materials he uses himself. The trial court found that such a person was not within the category of taxpayer described in the statute. We affirm.
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