Tyger & Karl Complete Water System Co. v. Commonwealth

Opinion by

President Judge Bowman,

Tyger and Karl Complete Water Systems Co., Inc., is a Pennsylvania corporation in the business of drilling water wells and installing pumping equipment for a variety of customers ranging from individual home owners and farmers to larger industrial and commercial enterprises. For the period from June 1, 1962 to March 31, 1965, the Bureau of Taxes for Education assessed against the appellant a use tax liability totaling $4,138.78 pursuant to the “Tax Act of 1963 for Education,” Act of March 6, 1956, P. L. (1955) 1228, as amended, 72 P.S. §3403-1, et seq.1

Appellan…