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CANTON MALLEABLE IRON CO. v. PORTERFIELD, TAX COMMR.

No. 71-671.

30 Ohio St. 2d 163 (1972)

CANTON MALLEABLE IRON CO., APPELLEE, v. PORTERFIELD, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided May 24, 1972.

Attorney(s) appearing for the Case

Messrs. Dargusch & Day and Mr. Roger F. Day, for appellee.

Mr. William J. Brown, attorney general, and Mr. Peter A. Stratigos, for appellant.

HERBERT, J.

This case involves a claimed exception from Ohio's tax on sales of tangible personal property at retail. R. C. 5739.02, which provides for the levy of the tax, states, in part:

"For the purpose of providing revenue * * * an excise tax is hereby levied on each retail sale made in this state."

R. C. 5739.01, a definitional section, provides, in part:

"(E) `Retail sale' * * * include...

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