WORSWICK, C.J.
The Washington State Department of Revenue appeals a judgment ordering a refund of use taxes assessed against V.R. Van Dyk, doing business as Inland Foundry Company, on the value of coke used in the manufacture of iron products. Van Dyk cross-appeals, contending the refund should have been larger. We affirm.
Van Dyk operates an iron refinery. He manufactures gray and ductile iron products from scrap iron, coke, and other ingredients, by melting...
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