Commonwealth v. Rocform Corp.

Herman, J.,

In this case, we are concerned with the Selective Sales and Use Tax Act of March 6, 1956, P.L. (1955) 1228, as amended, 72 PS §3403-1 et seq. (herein variously called “sales act”, or the “act”), and its application to a “non-exclusive license” and right to use the “Rocform System”, which appellant grants to its customers who purchase from it certain hardware and accessories used in the *713construction and erection of concrete walls and structures.

The parties have stipulated in writing, pursuant to the Act of April 22, 1874, P. L. 109, 12 PS §688, that this case might be tried without…