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COMMONWEALTH v. EQUITABLE GAS CO.

415 Pa. 113 (1964)

Commonwealth v. Equitable Gas Company, Appellant. Commonwealth v. United Gas Improvement Company, Appellant.

Supreme Court of Pennsylvania.

July 1, 1964.

Attorney(s) appearing for the Case

Ronald M. Katzman, for appellant.

Albert J. Tomalis, with him Charles W. Hull, and Hull, Leiby and Metzger, for appellant.

John J. Gain, Assistant Attorney General, with him Walter E. Alessandroni, Attorney General, for Commonwealth, appellee.

Howell C. Mette, Frank A. Sinon, and Rhoads, Sinon & Reader, for amici curiae.

Before BELL, C.J., JONES, COHEN, EAGEN, O'BRIEN and ROBERTS, JJ.

OPINION BY MR. JUSTICE ROBERTS, July 1, 1964:

We are called upon in these two appeals to decide whether appellant-public utility companies are subject, under the Selective Sales and Use Tax Act,1 to tax on their purchases and use of gas and electric meters placed on customers' premises. The Department of Revenue, by assessment in one case and by denial of refund in the other, concluded that use of the meters is taxable under the Act.

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