Commonwealth v. Sitkin's Junk Co.

Opinion by

Me. Justice Benjamin E. Jones,

These appeals present one issue: the taxability, under the “Selective Sales and Use Tax Act” of 1956 (Act), 1 of machinery sold to, or used by, persons who purchase mixed unsorted scrap and, by the use of such machinery, sort, cut, bale and compress such scrap into forms suitable for sale to various steel mills.

Sitkin’s Junk Co., Inc., and Sitkin’s Metal Trading, Inc. (taxpayers) are engaged in the scrap business in the course of which they purchase from homes, farms, industries and other sources scrap which is mixed and unsorted. Upon receipt of such…