Commonwealth v. Air Products & Chemicals, Inc.

OPINION OF THE COURT

POMEROY, Justice.

The question in this appeal is whether the “manufacturing exclusion” to the use tax imposed by the Tax Act of 1963 for Education1 (Tax Act of 1963, or Tax Act) is here applicable to shield from taxation the use of certain equipment by taxpayer-appellee, Air Products and Chemicals, Inc. Answering that question in the affirmative, the Commonwealth Court reversed a decision of the Board of Finance and Review which had sustained a denial of Air Products’ claim for a refund of use taxes paid by it between 1967 and 1970. This appeal filed by the Commonwealth of…