National Dairy Products Corp. v. Gleeson

Neely, J.,

— This is a proceeding in equity commenced by complaint filed May 24, 1957. Plaintiff seeks to restrain defendant, the Secretary of Revenue .of this Commonwealth, from collecting the so-called retail sales tax assessed by defendant under the Selective Sales and Use Tax Act of March 6, 1956, P. L. 1228, as amended, 72 PS §3403-1, et seq., upon the transfer to plaintiff of certain motor vehicles in a corporate merger.

The matter is before us on the complaint and answer, the stipulation of the parties and the record made at a hearing before the chancellor on January 7, 1958. At this…