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KIRKS MILK PRODUCTS, INC. v. COM.

No. 1443 C.D. 1976.

58 Pa.Commw. 230 (1981)

Kirks Milk Products, Inc., Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

April 3, 1981.

Attorney(s) appearing for the Case

Sherill T. Moyer, with him Frank A. Sinon, Rhoads, Sinon & Hendershot, for petitioner.

Robert Patrick Coyne, Deputy Attorney General, for respondent.

Argued December 9, 1980, before President Judge CRUMLISH and Judges WILKINSON, JR., MENCER, ROGERS, CRAIG, WILLIAMS, JR. and PALLADINO. Judges BLATT and MAcPHAIL did not participate.

OPINION BY PRESIDENT JUDGE CRUMLISH, April 3, 1981:

Kirks Milk Products, Inc., appeals from a Board of Revenue and Finance determination that the production of skim milk powder and buttermilk powder does not constitute "manufacturing"1 or "processing"2 within the capital stock tax exemption. We reverse.

The stipulated facts follow: Kirks Milk...

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