Court of Appeals of Texas March 2, 2000, No. 03-99-00272-CV (Rylander v. Haber Fabrics Corp.)

MACK KIDD, Justice.

This is a sales tax case. The legislature has exempted certain industries, including manufacturing, from paying some sales taxes.1 Appellee Haber Fabrics Corporation (“Haber”) claimed an exemption from sales tax for the electricity, gas, and packaging materials it purchased for manufacturing. See Act of Aug. 9, 1978, 65th Leg., 2d C.S., ch. 2, § 1, 1978 Tex. Gen.