BRUNE, C.J., delivered the opinion of the Court.
This is an appeal by the Armco Steel Corporation (Armco) from a final order of the Circuit Court of Baltimore City affirming a decision by the State Tax Commission which denied to Armco an exemption from a Baltimore City tax on certain raw materials which it used in its business for the year 1957. The exemption permitted by the City is limited to "ores and unrefined metals shipped into the City for processing or refining...
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