Norstam Veneers, Inc. A Kentucky Corporation - Page 9

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            that petitioner was required to furnish utilities to WTC "at                               
            [petitioner's] cost."  This provision flatly contradicts                                   
            petitioner's assertion that WTC purchased biomass from petitioner                          
            in exchange for the "fixed payment".                                                       
                  Accordingly, we hold that petitioner has failed to meet its                          
            burden of proving that it sold a qualified fuel to an unrelated                            
            person pursuant to section 29.                                                             


                  To reflect the foregoing,                                                            

                                                            Decisions will be entered                  
                                                      for respondent.                                  



























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