Section 4(2)(a) in The Iron Ore Mines, Manganese Ore Mines And Chrome Ore Mines Labour Welfare Cess Act, 1976
(a)to the occupier of the metallurgical factory by the person by whom such iron ore or manganese ore [or chrome ore] [Inserted by Act 44 of 1982, Section 6 (w.e.f. 1.7.1983). ] is sold or otherwise disposed of to such occupier,