The appellant, which pumped custom-made cement, fracturing fluids and acid blends (the "goods") into the oil and gas wells of its customers, was held to have manufactured or processed the goods "for sale" notwithstanding the services which it provided in conjunction with the goods. Semble, that it was irrelevant that in some cases, the goods were consumed in providing the service.
Equipment which the taxpayer bolted or welded to its trucks to be used in its well-pumping operations was held to be contractor's movable equipment (Class 10(h)) rather than a structure (Class 29). It was not built from component parts on the site of the oil or gas well, and accordingly was not a "structure".
The taxpayer purchased vehicles from an automotive equipment manufacturer, and then modified the vehicles by bolting to them various pieces of its equipment to be used in its well-pumping operations. The vehicles were classified as automotive equipment of the nature of a truck designed for use on a highway (ineligible), whereas the attached equipment was characterized as contractor's movable equipment (eligible).