Commonwealth v. Ragnar Benson, Inc.

OPINION OF THE COURT

O’BRIEN, Justice.

Appellant, Ragnar Benson, Inc. (Benson), an engineering and construction firm, designed and built two cooling towers at the Philadelphia Electric Corporation’s Limerick power plant near Pottstown, Pennsylvania.1 Benson was assessed a use tax by appellee, Commonwealth of Pennsylvania, on certain items and material used in the construction of the cooling towers.2 In August and September of 1972, the Commonwealth completed an audit of Benson’s business activities in connection with the construction of the Limerick cooling towers. As a result of this audit,…