Commonwealth v. Equitable Gas Co.

Opinion by

Judge MacPhail,

Equitable Gas Company (Equitable) appeals here from an order of the Board of Finance and Revenue dated May 5, 1976, which affirmed the reassessment of a use tax deficiency against Equitable. The Board of Review determined that such taxes were due on the basis that the materials in question were not directly involved in the producing, rendering or delivering of the public utility service and, were not, therefore, excluded from taxation by Section 201 (o) (4) (B) (iii) of the Tax Reform Code of 1971 (1971 Code), Act of March 4,1971, P.L. 6, as amended, 72 P.S. 7201(o)…