PETERS, P.J.
The plaintiff brought this action to secure a refund of $32,348.90 in use taxes and $9,129.86 interest paid by it under protest on 17 switch engines claimed by plaintiff to be exempt from the tax. The case was submitted to the trial court upon a written stipulation of facts. Judgment was entered in favor of defendants. Plaintiff appeals.
The question presented is whether or not the transactions about to be described were subject to the use tax...
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