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COM. v. HANOVER SHOE FARMS, INC.

No. 459.

27 Pa. D. & C. 2d 366 (1961)

Commonwealth v. Hanover Shoe Farms, Inc.

Common Pleas Court of Dauphin County, Pennsylvania.

July 17, 1961.

Attorney(s) appearing for the Case

David Stahl, Attorney General, and Richard H. Wagner, Albert D. Stuart, Ellen Marie Coggins and Louis F. DelDuca, Assistant Attorney Generals, for Commonwealth.

John McI. Smith, Nauman, Smith, Shissler & Hall and Edwin M. Buchen, for defendant.

SHELLEY, J., July 17, 1961.

This is an appeal from the action of the board of finance and revenue and involves the interpretation of the Selective Sales and Use Tax Act of March 6, 1956 (1955), P.L. 1228, as amended 72 PS §3403.1 et seq.,1 hereinafter referred to as "The Act". The appeal is based on an assessment by the Bureau of Sales and Use Tax. Appellant petitioned for a reassessment, claiming that there was no tax due from it...

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