SHARP, Justice.
This appeal presents two primary questions: (1) Is the fly-ash precipitator, which plaintiff installed in 1961, mill machinery or an accessory thereto within the meaning of G.S. § 105-164.13(12), and (2) was the cleaned and crushed coal plaintiff purchased from the corporations which mined it a product of the mine in its "original or unmanufactured state" within the meaning of G.S. § 105-164.13(3)? The purchases of coal from the three mining...
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