Commonwealth v. Yorktowne Paper Mills, Inc.

Opinion by

Mr. Justice Roberts,

Appellee, Yorktowne Paper Mills, Inc., was assessed a sales and use tax under the Act of March 6, 1956, P. L. (1955) 1228, as supplemented and amended, 72 P.S. §§3403-1-3403-605, which it paid and promptly contested by filing a petition for refund. Upon the denial of its petition, and the denial of a petition for review, Yorktowne appealed to the Court of Common Pleas of Dauphin County, sitting as Commonwealth Court.

The case was tried by stipulation without a jury. Approximately one month after the trial, and before a decision was rendered, the Commonwealth for…