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COMPTROLLER v. MD. SPECIALTY WIRE

Court of Appeals of Maryland.
May 12, 1978

TAXATION — Retail Sales Tax — Purchase Of Core Wire Extrusion Dies "Destroyed" In Manufacturing Of Wire From Steel Alloys Held, In Circumstances Of Instant Case, Not Taxable Within Meaning Of Article 81, § 324(f) (ii).

(See opinion 37 Md. App. 528 (1977).)

PER CURIAM:

For the reasons stated by Chief Judge Gilbert for the Court of Special Appeals in Comptroller v. Md. Specialty Wire, 37 Md. App. 528, 378 A.2d 183 (1977), the judgment of that court will be affirmed.

Judgment of the Court of Special Appeals affirmed.

Costs to be paid by the appellant.