HAYS, Justice.
Appellant operates a machine shop, transforming unprocessed metal materials into finished products. In June, 1976 appellant bought twelve pieces of equipment in Oklahoma for use in its shop in Arkansas and was assessed a use tax of three percent of the purchase price under the Arkansas Compensating Tax Act of 1949, Ark.Stat. Ann. § 84-3101 (Repl.1980), et seq., amounting to $696.68 in tax, penalty and interest.
Appellant paid the assessment...
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