Lancaster Laboratories, Inc. v. Commonwealth

CRAIG, President Judge.

Lancaster Laboratories, Inc. and the Commonwealth have filed exceptions to this court’s panel decision in Lancaster Laboratories, Inc. v. Commonwealth, 134 Pa.Commonwealth Ct. 59, 578 A.2d 988 (1990) (Lancaster I), which addressed Lancaster’s contested use tax deficiency, assessed by the Board of Finance and Revenue on Lancaster’s purchase of equipment, computers and related supplies. The nature of Lancaster’s business is to provide scientific analysis, research and testing of client-provided products by separating the samples into components, measuring or analyzing the…