Justice BUCKLEY delivered the opinion of the court:
Pluswood Inc. (Pluswood), a Wisconsin manufacturer of building materials, produces "Melaface," a product formed by the compression of special paper onto both sides of a particle board core using resin and hot presses. Dovetailed Enterprises, Inc. (Dovetailed), a kitchen cabinet manufacturer, purchased sheets of this Melaface and cut them into component parts for kitchen cabinets. These cabinets were then sold for...
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