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WESTINGHOUSE ELECTRIC CORPORATION v. COMMONWEALTH PENNSYLVANIA (07/21/80)

decided: July 21, 1980.

WESTINGHOUSE ELECTRIC CORPORATION, APPELLANT
v.
COMMONWEALTH OF PENNSYLVANIA, BOARD OF FINANCE AND REVENUE, APPELLEE



Appeal from the Order of the Board of Finance and Revenue in case of Commonwealth of Pennsylvania v. Westinghouse Electric Corporation, Docket No. RST-1228.

COUNSEL

Lloyd R. Persun, Shearer, Mette & Woodside, for appellant.

Paul S. Roeder, Deputy Attorney General, for appellee.

President Judge Crumlish and Judges Wilkinson, Jr., Rogers, Blatt, Craig, MacPhail and Williams, Jr. Judge Mencer did not participate. Opinion by Judge Craig.

Author: Craig

[ 53 Pa. Commw. Page 117]

Westinghouse Electric Corporation (taxpayer) appeals from an order of the Board of Finance and Revenue denying $860.65 in refunds for use taxes paid under the Tax Reform Code (Code)*fn1 on the purchase

[ 53 Pa. Commw. Page 118]

    and use of art work, source materials and photography equipment.

Taxpayer claims entitlement to the refunds on the basis that the use of these items, being directly and integrally related to its printing operation, are uses which are excluded from tax under the manufacturing exclusion stated in Section 2016(4)(B)(i) of the Code, 72 P.S. § 7201(o)(4)(B)(i), which provides in pertinent part that:

That the term 'use' shall not include --

(b) The use or consumption of tangible personal property, including but not limited to machinery and equipment and parts therefor, and supplies or the obtaining of the services described in subclause[s] (2) . . . of this clause directly in any of the operations of --

(i) The manufacture of personal property;

"Manufacture" is defined in Section 201(c) of the Code, 72 P.S. § 7201(c), and specifically includes "printing" in Section 201(c)(2). Subclause (2) of Section 201(o) will be considered below.

FINDINGS OF FACT

As findings of fact, for the purpose of our de novo review, we hereby adopt in full the detailed stipulation by the parties, which constitutes the entire record of facts. The stipulation hereby adopted, consisting of thirty paragraphs with referenced exhibits A through K inclusive, is set forth in full in the record.

Because of the comprehensive nature of the stipulation, to restate it here at length would expand the volume of this decision unduly. The key factual

[ 53 Pa. Commw. Page 119]

    elements are summarized in the ...


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