Case Name: ETHICON, INC. v. GEORGIA DEPARTMENT OF REVENUE
Court: Court of Appeals of Georgia
Jurisdiction: Georgia
Decision Date: 2009-01-13
Citations: 295 Ga. App. 513
Docket Number: A07A2024
Parties: ETHICON, INC. v. GEORGIA DEPARTMENT OF REVENUE.
Judges: Smith, P J., and Barnes, J., concur.
Reporter: Georgia Appeals Reports
Volume: 295
Pages: 513–514

Head Matter:
A07A2024.
ETHICON, INC. v. GEORGIA DEPARTMENT OF REVENUE.
(672 SE2d 492)

Opinion:
Miller, Chief Judge.
Upon consideration of the petition for writ of certiorari filed to review Ethicon v. Ga. Dept, of Revenue, 291 Ga. App. 130 (661 SE2d 170) (2008) ("Ethicon I"), the Supreme Court of Georgia remanded the judgment of this Court for reconsideration in light of its decision in Ga. Dept, of Revenue v. Owens Corning, 283 Ga. 489 (660 SE2d 719) (2008) {"Owens Corning II"). In Owens Corning II, the Su preme Court reversed Owens Corning v. Ga. Dept, of Revenue, 285 Ga. App. 158 (645 SE2d 644) (2007) on which this Court based its decision in Ethicon I. On reconsideration, finding the opinion of the Supreme Court to be controlling, we vacate our opinion in Ethicon I and affirm the grant of summary judgment for the Department as to the machine repair parts exemption there at issue.
Decided January 13, 2009.
Smith, Shaw & Maddox, Virginia B. Harman, for appellant.
Thurbert E. Baker, Attorney General, Warren R. Calvert, Senior Assistant Attorney General, Michele M. Young, Assistant Attorney General, for appellees.
Judgment affirmed.
Smith, P J., and Barnes, J., concur.