CORRIGAN, J.
Appellant does not dispute the Tax Commissioner's determination that appellant was the "consumer" of the assessed tooling, as defined in R. C. 5739.01 (D), but propounds three propositions of law, each of which, if accepted by this court, would except appellant from the sales and use taxes imposed.
I.
Appellant's first proposition of law is that the exceptions to the statutory definition of "retail sale," provided by R. C. 5739...
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