(petitioner operates cement manufacturing facility on its own private property that includes a limestone quarry from which it extracts raw material to use in initial step of cement manufacturing process; petitioner paid sales tax on purchase of repair parts for its loaders and haulers, but state Department of Revenue denied refund request; on review, Kansas Court of Tax Appeals (COTA) determined that equipment and repair parts exempt from sales tax as being integral or essential part of integrated production operation of cement manufacturing facility as required by Kan. Stat. Ann. §79-3606(kk)(2)(D); COTA decision affirmed on further review – defined boundaries of manufacturing or processing plant or facility extend beyond the area immediately surrounding the production line if there are contiguous areas at the single, fixed location where integrated production operations are conducted).