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CONSOLIDATION COAL CO. v. KOSYDAR

No. 74-144.

42 Ohio St. 2d 189 (1975)

CONSOLIDATION COAL CO., HANNA COAL CO. DIVISION, APPELLEE AND CROSS-APPELLANT, v. KOSYDAR, TAX COMMR., APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided April 30, 1975.

Attorney(s) appearing for the Case

Messrs. Jackson, Kelly, Holt & O'Farrell, Mr. Thomas N. Chambers, Messrs. Power, Jones & Schneider and Mr. Andrew T. Jones, for appellee and cross-appellant.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellant and cross-appellee.

Per Curiam.

The issue for determination here is whether the items described above are used or consumed "* * * directly in the production of tangible personal property for sale by * * * mining * * *." R. C. 5739.01(E) (2).

This "direct use" exception has been the subject of a number of cases before this court. The test used is found in Youngstown Bldg. Material & Fuel Co. v. Bowers (1958...

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