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COM. v. ASSN. OF IRON & STEEL ENG.

421 Pa. 583 (1966)

Commonwealth v. Association of Iron & Steel Engineers, Appellant.

Supreme Court of Pennsylvania.

June 24, 1966.

Attorney(s) appearing for the Case

Edward R. Lawrence, with him Paul, Lawrence & Rock, for appellant.

Edward T. Baker, Deputy Attorney General, with him Walter E. Alessandroni, Attorney General, for Commonwealth, appellee.

Before BELL, C.J., MUSMANNO, JONES, COHEN, EAGEN, O'BRIEN and ROBERTS, JJ.

OPINION BY MR. JUSTICE MUSMANNO, June 24, 1966:

The Association of Iron and Steel Engineers has appealed from an order of the Court of Common Pleas of Dauphin County denying its appeal from the assessment of Sales and Use Tax for the period March 7, 1956 to September 30, 1961, amounting to $3,850.06, including interest and penalties.

The tax was levied pursuant to the provisions of the Selective Sales and Use Tax Act of March 6, 1956, P.L. (1955) 1228, as...

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