On Rehearing.
Counsel for the State seem concerned that the decision in this case is in conflict. *649with the holdings in Layne Central Co. v. Curry, 243 Ala. 165, 8 So.2d 839, and State v. Wilputte Coke Oven Corp., 251 Ala. 271, 37 So.2d 197. In those two cases the materials involved were for use in the form of real estate while in the instant case none of the materials was for such use. Hence, those cases have no application to the purchase of materials for use on or in the operation of exempt machines and which are necessary to the operation of such machines and are customarily so used.
Application for rehearing is denied.
LIVINGSTON, C. J., and SIMPSON and MAYFIELD, JJ., concur.