Ohio Supreme Court June 13, 1979, No. 78-874 (B. F. Goodrich Co. v. Lindley)

Paul W. BrowN, J.

We conclude that the holding of’ the Board of Tax Appeals violates the statutory scheme and is unreasonable and unlawful.

Clear statutory language makes the purpose of the consumer the basis of his claim of exemption. If that purpose comes under attack, actual use has evidentiary value *366teücfiag to illuminate that purpose and may assist .the.