Per Curiam.
The appellant, Jer-Zee, Inc., is engaged in making and selling a frozen dessert under the trade name, Jer-Zee. Appellant purchases a prepared raw mix in liquid form a milk company and places it in a refrigerated storage box where it is cooled to a temperature of 34 to 36 degrees Fahrenheit. The mix is then placed into a tank on top of the freezer unit, from which tank it flows into the
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