Metaltech v. City of Pittsburgh

Admittedly, this is a close case; however, after careful consideration of the relevant case law and its application to the *181facts presented here, I feel that Metaltech is entitled to the statutory protection from tax found in section 2(4) of the Act, 53 P.S. § 6902(4), because it is engaged in manufacturing. Therefore, I respectfully dissent.

In Bindex Corp. v. City of Pittsburgh, 504 Pa. 584, 475 A.2d 1320 (1984), our Supreme Court considered the term “manufacture” and determined that the concept underlying the definition of manufacture is the transformation of material or things into…