Per Curiam.
R.C. 5739.02(B)(15) excepts from the sales tax a manufacturer's purchases:
"* * * of machinery [and] equipment * * * for use in packaging tangible personal property produced for sale * * *. Packages include * * * cartons, crates, boxes, * * * and other similar devices and containers and `packaging' means placing therein." (R.C. 5741.02[C][2] makes the same exception from the use tax.)
In analyzing the applicability of this exception...
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