KELLY RUN SANITATION, INC. v. COM.

No. 1254 C.D. 1982.

93 Pa.Commw. 620 (1985)

Kelly Run Sanitation, Inc., Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

December 24, 1985.


Attorney(s) appearing for the Case

Robert V. Campedel, with him, Edward P. Zemprelli, Zemprelli, Clipper and Campedel, for petitioner.

Bryan E. Barbin, Deputy Attorney General, with him, LeRoy S. Zimmerman, Attorney General, for respondent.

Argued November 13, 1985, before President Judge CRUMLISH, JR. and Judges ROGERS, CRAIG, MacPHAIL, BARRY, COLINS and PALLADINO.


PER CURIAM, December 24, 1985:

The Commonwealth has filed exceptions to this Court's Opinion and Order in this matter entered January 28, 1985. The exceptions are taken to our holding that certain equipment purchased by Kelly Run Sanitation, Inc., for use at its landfill is entitled to exemption from sales taxation as equipment used directly in the manufacturing process. 61 Pa. Code §32.32(a) (2) (ii).

Our review of the Commonwealth's brief on exceptions...

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