At sunrise and sunset
the sun is near the horizon. The rays of light from upper &
lower part of the periphery of the sun bend unequally on travelling
through earth's atmosphere. That is why sun appear oval or
flattened at sunrise and sunset.
At noon sun is
overhead. The rays of light from the sun enter earth's atmosphere
normally. Therefore they suffer no refraction or bending on passing
through.
Hence the sun appears
circular at noon.
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