Philadelphia School District v. Parent Metal Products, Inc.

Opinion by

Mb. Justice Eagen,

Under the General Business Tax Act of May 23, 1949, P. L. 1669, 24 PS §584.1 et seq., the School District of the City of Philadelphia assessed taxes against Parent Metal Products, Inc., appellee, for the tax years 1954 through 1958, inclusive, upon the gross *363receipts of the company realized from the sale and delivery of certain products to customers beyond the territory of the school district. Under said statute, receipts of goods so sold which are “of the taxpayer’s own manufacture” are exempt from the levy and payment of the tax. (24 PS §584.1(5) (d)).

Parent…