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GEN. ASPHALT PAVING CO. APPEAL

No. 2125 C.D. 1982.

86 Pa.Commw. 106 (1984)

General Asphalt Paving Company of Philadelphia, Petitioner v. Commonwealth of Pennsylvania. Respondent.

Commonwealth Court of Pennsylvania.

November 15, 1984.

Attorney(s) appearing for the Case

L. Gerald Rigby, with him, Gordon F. Moore, II, Kennedy & Rigby, for petitioner.

Paul S. Roeder, Deputy Attorney General, with him, LeRoy S. Zimmerman, Attorney General, for respondent.

Argued September 11, 1984, before President Judge CRUMLISH, JR. and Judges ROGERS, WILLIAMS, JR., CRAIG, MacPHAIL, BARRY and COLINS.

OPINION BY JUDGE MacPHAIL, November 15, 1984:

General Asphalt Paving Company of Philadelphia (General) appeals from an order of the Board of Finance and Revenue (Board) dated July 30, 1982, which affirmed an order of the Board of Appeals denying a refund claim by General for use taxes paid. Such denial of a refund was based upon a determination that the paving material in question was not covered by the public utility exclusion to the use tax, found at Section 201...

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