PAUL W. BROWN, J.
The taxpayer maintains that its purchases of coke are excepted from sales taxes by R. C. 5739.01(E)(2) which provides, in pertinent part, that:
"`Retail sale' and `sales at retail' include all sales except 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 manufacturing, [or] processing * * *."
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