Commonwealth v. West Penn Power Co.

Opinion by

Judge Blatt,

On March 27, 1974, the Board of Finance and Revenue, after considering West Penn Power Company’s (West Penn) petition for refund of sales tax collected between 1966 and 1969, ordered that the refund be granted in the amount of $5,370.98. On April 9 the Department of Revenue (Department) issued a credit memorandum to West Penn in that amount and accepted it as payment for sales and/or use tax liability of West Penn incurred during 1974. On May 24 the Department appealed the Board’s order to this Court and on August 30 West Penn filed a motion to quash the appeal.

West Penn…