Kinsley Construction, Inc. v. Commonwealth

OPINION BY

Senior Judge McCloskey.

Kinsley Construction, Inc. (Petitioner) is a Pennsylvania corporation engaged in business as a commercial contractor. Kinsley does a significant amount of business involving the sale of pre-cast sound barrier panels. This appeal involves precast sound barrier panels and steel I-beams used to hold the panels in place which were sold to the Commonwealth of Pennsylvania (Commonwealth). The sales by Petitioner to the Commonwealth were made pursuant to three contracts between the parties. The contracts specified the work to be done and the physical characteristics…