Kelly Run Sanitation, Inc. v. Commonwealth

Opinion by

Judge Barry,

This appeal results from an order of the Board of Finance and Revenue denying a request for a sales tax refund of petitioner Kelly Run Sanitation, Inc.

Petitioner operates a landfill for the disposal of various forms of waste, forty percent of which is residential waste, twenty percent of which is nonhazardous industrial waste and forty percent of which is hazardous industrial waste. The hazardous industrial waste consists of by-products generated in the manufacturing processes of a number of industrial concerns in the vicinity. Between 1979 and 1981, petitioner purchased…