Commonwealth v. Public Constructors, Inc.

Opinion by

Mr. Justice O’Brien,

This is an appeal from the judgment of the Court of Common Pleas of Dauphin County, refusing to al low to appellant a Use Tax Exclusion. Appellant, a construction contractor located in New Jersey, constructed runways for the Philadelphia and Allentown-Bethlehem-Easton airports. The Commonwealth assessed a Use Tax under the Selective Sales and Use Tax Act of March 6, 1956, P. L. (1955) 1228 as amended, 72 P.S. 3403-1 et seq. on the materials used in the construction of the runways for the two airports. Appellant contended that the materials used in the…