BARNES, Justice:
This case presents an appeal by Appellant, Oklahoma Steel Castings Company, from Order No. 63710 issued by Appellee, Oklahoma Tax Commission (Commission), September 2, 1976, in Case No. 3750, styled "In the Matter of the Protest of Oklahoma Steel Castings Co., of Additional Sales Taxes for the Period of January 1, 1969, through February 28, 1971." The order
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