Dolese Bros. Co. v. State Ex Rel Oklahoma Tax Commission

__ P.3d __ 1 Three issues are pressed on appeal: (1) Does the manufacturer's exemption from sales and use tax apply to purchases of equipment and property used to remove the overburden and to place and detonate explosives at appellants' stone manufacturing plants? (2) Does the corporate appellant's method of producing sand constitute manufacturing and if so, does the process of manufacturing sand begin with the removal of the overburden? and (3) Is there record proof that appellants stand relieved of liability for sales tax on transactions that appellants characterize as exempt agricultural sales? We answer the first and second questions in the affirmative and the third in the negative. I. ANATOMY OF LITIGATION