OPINION
CAPPY, Justice.
The primary issue presented in the instant case is whether the signatures of the Secretary of the Budget and the Comptroller of the Pennsylvania Liquor Control Board (hereafter "PLCB") were required for the formation of a valid and enforceable contract between Shovel Transfer and Storage (hereafter "Shovel"), appellant herein, and the PLCB. If a valid contract was formed, then we must address the secondary issue of whether...
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