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COM. v. BECK ELECTRIC CONSTRUCTION, INC.

No. 557 C.D. 1973.

32 Pa.Commw. 229 (1977)

Commonwealth of Pennsylvania v. Beck Electric Construction, Inc., Appellant.

Commonwealth Court of Pennsylvania.

October 25, 1977.

Attorney(s) appearing for the Case

Albert J. Tomalis, Jr., with him Metzger, Hafer, Keefer, Thomas and Wood, for appellant.

Paul S. Roeder, Deputy Attorney General, for appellee.

Argued June 6, 1977, before Judges CRUMLISH, JR., KRAMER and BLATT, sitting as a panel of three. Judge KRAMER did not participate in the decision.

OPINION BY JUDGE CRUMLISH, October 25, 1977:

The issue before us is whether the installation of certain electrical equipment as part of a building's electrical system, pursuant to an electrical construction contract, should be classed as "use" of that equipment by the contractor in the fulfillment of its contract, or considered a sale of that equipment for the purposes of The Tax Act of 1963 for Education, Act of March 6, 1956, P.L. (1955) 1228, as amended,

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