Per Curiam.
The Board of Tax Appeals, after consideration of an extensive record, determined that the safety devices on the elevators were not "normal maintenance items" as claimed by the commissioner, and that the other two items were within the purview of the exceptions contained in R. C. 5739.01(E)(2).
As this court delineated its own duties under R. C. 5717.04 in 3535 Salem Corp. v. Lindley (1979),
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