Commonwealth v. Carlow-Patton Corp.

Herman, J.,

This case involves the imposition of a use tax on the use of a Lima power shovel and a bulldozer purchased by appellant, and used exclusively by it during the time in question, for the removal of rocks, sand, trees, shrubs, and other materials which covered certain flue dust,1 and then digging out said flue dust and loading it on freight cars.

A complete use tax audit of the books of appellant from January 1,1958, to March 31,1962, disclosed the purchase and use of these items of heavy equipment and a tax, which, with interest and penalty, amounted to $4,873.39, was imposed.…