Fyr-Fyter Co. v. Glander

In determining whether the decisions of the Board of Tax Appeals in these two cases are unreasonable or unlawful, we come to. grips with Sections 5546-1 and 5546-25, General Code.

Section 5546-1 provides, in part so far as pertinent, as follows:

“ ‘Retail sale’ and ‘sales at retail’ include all sales excepting those in which the purpose of the consumer is * * * to use or consume the thing transferred directly in the production of tangible personal property for sale by * * * mining * *

Section 5546-25 provides, in part so far as pertinent, as follows:

“ ‘Use’ means and includes the exercise of any…