EDENHARTER, S.J., June 28, 1989.
Plaintiff, City of Reading, instituted this action for declaratory judgment against defendant, J&S Sportswear Inc., seeking a declaration that it could levy, assess, and collect its business privilege tax on the income of J&S derived from its activities related to production of apparel for women.
The issue is whether or not J&S is engaged in "manufacturing" and thereby exempt from taxation under the business...
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