PER CURIAM.
Plaintiff appeals as of right from the Michigan Tax Tribunal's September 10, 1982, order denying its request for a sales/use tax refund.
The underlying facts of this case are not in dispute. At all times relevant to this appeal, plaintiff was a Michigan corporation engaged in the computer leasing business. Plaintiff was not a sales tax registrant but was a use tax registrant. During early 1979, plaintiff sold a computer to Compu-Link Corporation...
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