PECK, J.
As stated in the entry of the Board of Tax Appeals, the single question presented is "whether personal property which is manufactured outside Ohio, shipped into this state where it is held without further processing, and remains here until it is shipped upon order to customers outside Ohio, is being held in Ohio `for storage only' and, therefore, subject to the exception set forth in Section 5701.08, Revised Code, and thus is not `used in business' in Ohio...
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