Commonwealth v. Hanover Shoe Farms, Inc.

Shelley, J.,

This is an appeal from the action of the board of finance and revenue and involves the interpretation of the Selective Sales and Use Tax Act of March 6, 1956 (1955), P.L. 1228, as amended 72 PS §3403.1 et seq.,1 hereinafter referred to as “The Act”. The appeal is based on an assessment by the Bureau of Sales and Use Tax. Appellant petitioned for a reassessment, claiming that there was no tax due from it because it was engaged in a farming and/or agriculture enterprise. If the taxpayer is so engaged, there would be no tax. The assessment involved resulted from an audit for a period…