Commonwealth v. Equitable Gas Co.

Opinion by

Mr. Justice Roberts,

We are called upon in these two appeals to decide whether appellant-public utility companies are subject, under the Selective Sales and Use Tax Act, 1 to tax on their purchases and use of gas and electric meters placed on customers’ premises. The Department of Revenue, by assessment in one case and by denial of refund in the other, concluded that use of the meters is taxable under the Act. 2 The Board of Finance and Revenue, by unanimous order, reversed the determinations of the Department of Revenue. On appeal, the Commonwealth Court held that appellants’ use of…