TAFT, J.
The question to be decided is whether the decision of the Board of Tax Appeals is reasonable and lawful in holding that "the purpose of" appellant was not "to use or consume" the drilling and blasting equipment" directly in the production of tangible personal property for sale by * * * mining," within the meaning of Sections 5546-1, General Code, in the Sales Tax Act, and 5546-25, General Code, in the Use Tax Act.
Section 5546-1, General Code, provides...
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