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  5. 118 Pa.Commw. 430 (1988)
 

STEWART H.B. PROD., INC. v. COM. OF PA.

Nos. 1906 C.D. 1983 and 1907 C.D. 1983.

118 Pa.Commw. 430 (1988)

545 A.2d 468

Stewart Honeybee Products, Inc., Petitioner v. Commonwealth of Pennsylvania, Respondent. Stewart Honeybee Products, Inc., Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

August 8, 1988.

Attorney(s) appearing for the Case

Lloyd R. Persun, Shearer, Mette, Evans & Woodside, for petitioner.

Michael A. Roman, Deputy Attorney General, with him, LeRoy S. Zimmerman, Attorney General, for respondent.

Argued April 20, 1988, before Judges COLINS and PALLADINO, and Senior Judge BARBIERI, sitting as a panel of three.

OPINION BY JUDGE PALLADINO, August 8, 1988:

In this consolidated appeal, Stewart Honeybee Products, Inc. (Petitioner) appeals from an order and a resettlement of the Board of Finance and Revenue which determined that Petitioner was not entitled to the manufacturing exemption from capital stock tax for the tax years ending June 30, 1980 and June 30, 1981, respectively. For the reasons set forth below, we affirm...

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