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BINDEX CORPORATION v. CITY PITTSBURGH (06/02/83)

decided: June 2, 1983.

BINDEX CORPORATION, APPELLANT
v.
CITY OF PITTSBURGH, APPELLEE



Appeal from the Order of the Court of Common Pleas of Allegheny County in the case of Bindex Corporation v. City of Pittsburgh, No. SA 681-1981.

COUNSEL

Carl E. Glock, Jr., with him Diane W. Perer and Kenneth K. Kilbert, Reed, Smith, Shaw & McClay, for appellant.

Grace S. Harris, Assistant City Solicitor, with her D. R. Pellegrini, City Solicitor, for appellee.

President Judge Crumlish, Jr. and Judges Williams, Jr. and Barbieri, sitting as a panel of three. Opinion by Judge Williams, Jr. Dissenting Opinion by President Judge Crumlish, Jr.

Author: Williams

[ 74 Pa. Commw. Page 577]

Bindex Corporation appeals an order of the Court of Common Pleas of Allegheny County which directed that the company pay challenged business privilege taxes for the years 1976 through 1980. The legal issue to be resolved in the matter concerned whether the business operated by Bindex, a trade bindery, constituted manufacturing within the purview of the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. ยงยง 6901-6924. In a well-reasoned opinion, the common pleas court, per Silvestri, J., concluded that the modification in the size and fastening of the printed sheets which Bindex receives from printers is not a manufacturing process.

[ 74 Pa. Commw. Page 578]

We affirm the said order on the able opinion of the trial court, published at Pa. D. & C.3rd (1982).

Order

And Now, this 2nd day of June, 1983, the order of the Court of Common Pleas of Allegheny County docketed at No. SA 681-1981, dated July 7, 1982, is hereby affirmed.

Disposition

Affirmed.

Dissenting Opinion by President Judge ...


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