Hunlock Sand & Gravel Co. v. Commonwealth

Opinion by

Senior Judge Narick,

Hunlock Sand & Gravel Co. (Petitioner) has appealed to this Court from a decision of the Board of Finance and Revenue (Board) assessing a use tax in the amount of $7,869.92 together with interest and penalties against Petitioner for the period January 1, 1981 through December 31, 1983.

The facts as stipulated by the parties pursuant to Pa. R.A.P. 1571(f) can be summarized as follows. Petitioner, a corporation duly organized and existing under the laws of the Commonwealth of Pennsylvania, is engaged in the business of quarrying, the manufacture and sale of…