OPINION
TAYLOR, Judge.
Leon Manufacturing Company, Inc. (Leon) brings this appeal from Findings of Fact and Conclusions of Law entered by the Ballard Circuit Court on October 7, 2004, wherein the court ordered Leon to "repurchase" dozer blades from Wilson Kubota, LLC (Wilson Kubota) in the amount of $48,303.81. We reverse and remand.
The circuit court set forth the facts as follows:
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