R. G. JOHNSON CO. v. COM. OF PA.

No. 1640 C.D. 1978.

50 Pa.Commw. 111 (1980)

R.G. Johnson Company, Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

March 13, 1980.


Attorney(s) appearing for the Case

Elliot A. Strokoff, of Handler and Gerber, P.C., for petitioner.

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

Argued February 5, 1980, before President Judge BOWMAN and Judges CRUMLISH, JR., WILKINSON, JR., ROGERS, BLATT, CRAIG and WILLIAMS, JR., Judges MENCER and MacPHAIL did not participate.


OPINION BY JUDGE WILKINSON, JR., March 13, 1980:

Petitioner brings this appeal from the denial of a petition for refund from a sales and use tax assessment by the Department of Revenue. We reverse and remand for computation of the refund due.

Petitioner is in the business of sinking mine shafts and driving slopes for bituminous mining companies. From September 23, 1974, to September 14, 1977, petitioner paid sales and use taxes of $92,028.16 on the purchase...

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