RATLIFF, Chief Judge.
STATEMENT OF THE CASE
Indiana Department of State Revenue appeals a decision which allowed an exemption from state gross retail tax and use tax and which found that haulage rock and haulage road graders were directly used or consumed in the direct production of personal property. We affirm.
FACTS
AMAX, Inc. operates several surface coal mines in Indiana. Each mine typically consists of drainage diversion ditches, open...
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