When a manufacturer of iron pipe withdraws pig and scrap iron from his raw materials stock to be used by him in casting machine parts for his use, he must add the cost of such materials into his gross proceeds of sales. (Issued January, 1951.)
Author:
Ala. Admin. Code r. 810-6-1-.123
Statutory Authority:Code of Ala. 1975, § 40-23-31.