Graybill & Bushong, Inc. v. Board of Finance & Revenue

Opinion by

Mr. Justice Cohen,

Graybill & Bushong, Inc. (appellant) is in the business of producing and selling animal and poultry feed. In connection with its activities it paid sales and use tax to its suppliers of electric service and machinery until August 23, 1961, when the Governor approved Act 491, P. L. 1092, of the 1961 Session of the General Assembly. Under this Act there was excluded from, tax items used in processing operations, and “processing” was defined to include “the preparation of animal feed or poultry feed for sale.” Furthermore, the exclusion was made retroactive to March…