General Asphalt Paving Co. v. Commonwealth

Opinion by

Judge MacPhail,

General Asphalt Paving Company of Philadelphia (General) appeals from an order of the Board of Finance and Bevenue (Board) dated July 30, 1982, which affirmed an order of the Board of Appeals denying a refund claim by General for use taxes paid. Such denial of a refund was based upon a determination that the paving material in question was not covered by the public utility exclusion to the use tax, found at Section 201(o) (4) (B) (iii) of the Tax Beform *108Code of 1971 (1971 Code), Act of March 4, 1971, P.L. 6, as amended, 72 P.S. §7201(o)(4)(B)(iii).1

Pursuant to Pa.…