Manfredi Motor Transit Co. v. Limbach

In its first proposition of law, appellant challenges the finding of the BTA that appellant was not engaged primarily in rendering a public utility service. The BTA determined that the purchases of items used interchangeably in appellant’s public utility service and its non-public utility service were not entitled to an exception. Appellant argues that it was engaged primarily in rendering a public utility service, and that all its purchases of equipment were L,used or consumed in the rendition of that public utility service and were thus excepted.

The appellant and the BTA misread the…