Bruce & Merrilees Electric Co. v. Commonwealth

Opinion by

Judge Colins,

Bruce & Merrilees Electric Company (taxpayer), an electrical equipment supplier and construction contractor, challenges orders of the Board of Finance and Revenue (Board) which modified or sustained decisions of the Board of Appeals pursuant to three assessments issued by the Commonwealth of Pennsylvania, Department of Revenue (Commonwealth) for the payment of additional sales and use tax accruing during the audit periods January 1, 1970 through December 31, 1972 (No. 897 C. D. 1980), January 1, 1973 through February 28, 1977 (No. 1331 C. D. 1980), and January 1, 1980…