R. G. Johnson Co. v. Commonwealth

Opinion by

Judge Wilkinson, Jr.,

Petitioner brings this appeal from the denial of a petition for refund from a sales and use tax assessment by the Department of Revenue. We reverse and remand for computation of the refund due.

Petitioner is in the business of sinking mine shafts and driving slopes for bituminous mining companies. From September 23, 1974, to September 14, 1977, petitioner paid sales and use taxes of $92,028.16 on the purchase and use of machinery, equipment, parts thereof, and supplies used and consumed directly in the sinking of 12 bituminous mine shafts and the driving of one…