EATON MANUFACTURING COMPANY v. DEPARTMENT OF REVENUE

PER CURIAM.

Decision and opinion of the Court in Armco Steel Corporation v. Department of Revenue, 359 Mich. 430, are dispositive of all issues raised on appeal in this case.

Affirmed, without costs.

DETHMERS, C.J., and CARR, KELLY, SMITH, BLACK, and EDWARDS, JJ., concurred.

KAVANAGH, J., did not sit.

SOURIS, J., took no part in the decision of this case.