
    STATE DEPARTMENT OF REVENUE v. JONES MANUFACTURING COMPANY, INC.
    Civ. 7619.
    Court of Civil Appeals of Alabama.
    Sept. 20, 1991.
   AFTER REMAND FROM SUPREME COURT

RUSSELL, Judge.

The prior judgment of this court has been reversed by the Supreme Court of Alabama. On remand to this court, and in compliance with the supreme court’s opinion of August 16, 1991, 589 So.2d 208, the judgment is now affirmed.

AFFIRMED.

ROBERTSON, P.J., and THIGPEN, J., concur.  