Lehigh Valley Cooperative Farmers v. Commonwealth

Opinion by

Judge Kramer,

This is an appeal from an adjudication, dated April 29, 1970, of the Board of Finance and Revenue (Board) refusing to grant the prayer of the Petition For Refund of Sales Tax, filed by the Lehigh Valley Cooperative Farmers (Lehigh). The appeal was properly filed, originally, with the Court of Common Pleas of Dauphin County, and was subsequently transferred to this Court for final determination.

In lieu of a trial by jury before this Court, the parties entered into a Stipulation of Facts which adequately sets forth a description of the pertinent facts and the procedural…