General Asphalt Paving Co. v. Commonwealth

Opinion- by

Judge-MacPhail,

General Asphalt Paving Company of Philadelphia (General) and the respondent Commonwealth of Pennsylvania (Commonwealth) have entered into a “Supplemental Stipulation of Facts” in accordance with our .opinion and order in General Asphalt Paving Co. Appeal, 86 Pa. Commonwealth Ct. 106, 483 A.2d 1068 (1984). We adopt as our own the facts set forth in the supplemental stipulation. The Board of Finance and Revenue (Board) had denied a refund claim by General for use taxes paid on the basis that the paving materials in question were not covered by the public utility…