310 N.E.2d 245 CINCINNATI GAS ELECTRIC CO. ET AL., APPELLEES, v. KOSYDAR, TAX COMMR., APPELLANT. No. 73-885Supreme Court of Ohio. Decided April 24, 1974. Taxation — Sales and use taxes — Exceptions — R.C. 5739.01(E)(2) and 5739.01(Q) — Property used directly in rendition of public utility service, when — Test — “Production system,” construed — […]