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COM. v. AIR PRODUCTS & CHEMICALS, INC.

475 Pa. 318 (1977)

380 A.2d 741

COMMONWEALTH of Pennsylvania, Appellant, v. AIR PRODUCTS AND CHEMICALS, INC., Appellee.

Supreme Court of Pennsylvania.

Decided December 1, 1977.

Attorney(s) appearing for the Case

Paul S. Roeder, Deputy Atty. Gen., Harrisburg, for appellant.

Samuel C. Harry, Morgan, Lewis & Bockius, Harrisburg, for appellee.

Before EAGEN, C.J., and O'BRIEN, ROBERTS, POMEROY, NIX and MANDERINO, JJ.

OPINION OF THE COURT

POMEROY, Justice.

The question in this appeal is whether the "manufacturing exclusion" to the use tax imposed by the Tax Act of 1963 for Education1 (Tax Act of 1963, or Tax Act) is here applicable to shield from taxation the use of certain equipment by taxpayer-appellee, Air Products and Chemicals, Inc. Answering that question in the affirmative, the Commonwealth Court reversed a decision of the Board of...

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