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COMMONWEALTH v. WESTERN PENNSYLVANIA FUR FARMERS COOPERATIVE ASSOCIATION (10/09/63)

October 9, 1963

COMMONWEALTH
v.
WESTERN PENNSYLVANIA FUR FARMERS COOPERATIVE ASSOCIATION, APPELLANT.



Appeal, No. 31, May T., 1963, from judgment of Court of Common Pleas of Dauphin County, No. 111 Commonwealth Docket, 1960, in case of Commonwealth of Pennsylvania v. Western Pennsylvania Fur Farmers Cooperative Association. Judgment affirmed.

COUNSEL

William H. Wood, with him Leon D. Metzger, Charles G. Hasson, and Hull, Leiby and Metzger, for appellant.

Edward T. Baker, Deputy Attorney General, with him Walter E. Alessandroni, Attorney General, for Commonwealth, appellee.

Before Bell, C.j., Musmanno, Jones, Cohen, Eagen, O'brien and Roberts, JJ.

[ 412 Pa. Page 244]

OPINION PER CURIAM

The court below determined that the raising and breeding of mink does not constitute farming or agriculture within the exemptive provisions of Section 2(j) of the Selective Sales and Use Tax Act of March 6, 1956, P.L. (1955) 1228, as amended, 72 P.S. § 3403-2(j); and that food that is consumed by the mink is not resold as that term is used in Section 2(h)(2), 72 P.S. § 3403-2(h)(2) of the Act upon the sale of the pelt by the mink raiser.

Disposition

Judgment affirmed.

19631009

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