Huron Fish Co. v. Glander

Section 5546-1, General Code, reads in part as follows:

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

Section 5546-25, General Code, contains the following provisions:

“ ‘Use’ means and includes the exercise of any right or power incidental to the ownership of the thing used, excepting as hereinafter provided.

“When the purpose of the consumer is * * * to use or consume the thing transferred…