Commonwealth v. R. G. Johnson Co.

OPINION OF THE COURT

FLAHERTY, Justice.

In this case we are asked to determine whether an operator who sinks coal mine shafts and drives coal mine slopes for a soft coal extractor is engaged in the “manufacture” of personal property as that term is defined in the Tax Reform Code of 1971, 72 P.S. § 7201 et seq. The Commonwealth Court, in an appeal from an order of the Board of Finance and Revenue denying a refund to the taxpayer, issued a final order granting a refund to the taxpayer. We affirm.

The parties have submitted a stipulation of facts consisting of forty-six paragraphs and three…