FRIEDMAN, Judge.
Presently before this court are the preliminary objections of the Commonwealth of Pennsylvania, Department of Revenue (Revenue Department) to the petition for review (Petition) of Surgical Laser Technologies, Inc. (SLT), filed on February 19, 1992 in our original jurisdiction.
The Petition is in the nature of a complaint in equity, seeking declaratory and injunctive relief under The Declaratory Judgments Act, 42 Pa.C.S. §§ 7531-7541...
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