Oberg Manufacturing Co. v. Commonwealth

Opinion by

Judge Colins,

Oberg Manufacturing Company, Inc. (petitioner) appeals from a decision of the Board of Finance and Revenue (Board), which assessed a use tax deficiency against Oberg’s business activities for the period from January 1, 1974, to September 30, 1977. The assessment was based upon a determination that the engineering supplies and materials in question were not *171covered by the manufacturing exclusion to the use tax found at Section 7201(o) (4) (B) (i) of the Tax Reform Code of 1971 (Tax Code).1 We affirm the order of the Board.

The parties have filed a lengthy Stipulation of…