Per Curiam.
The Board of Tax Appeals found that the equipment in issue is utilized by taxpayer to unload logs from incoming trucks, to sort and store the logs by grade and length and to convey selected logs to the mill machinery which debarks the logs. Thereafter, the logs are sawed and processed further.
Appellant (taxpayer) contends that the "direct-use" exception of R. C. 5739.01(E)(2) applies, since the equipment is primarily used in processing...
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