Commonwealth v. Merritt-Chapman & Scott Corp.

Opinion by

Mr. Justice Roberts,

Appellant taxpayer maintains that it is not liable for Sales or Use Tax applied to materials bought for use in constructing the Allegheny Tunnel of the Pennsylvania Turnpike. Taxpayer has appealed from an order of the Board of Finance and Revenue denying taxpayer’s claim for a refund. The court below, on stipulated facts, upheld the determination of the board.

As part of the stipulation, the parties agreed that the materials in question were used by taxpayer in constructing the tunnel, pursuant to a contract with the Pennsylvania Turnpike Commission which is…