Commonwealth v. Western Pennsylvania Fur Farmers Cooperative Ass'n
Supreme Court of Pennsylvania
Commonwealth v. Western Pennsylvania Fur Farmers Cooperative Ass'n, 412 Pa. 243 (Pa. 1963)
194 A.2d 226; 1963 Pa. LEXIS 401
Bell, Brien, Cohen, Eagen, Jones, Musmanno, Roberts
Commonwealth v. Western Pennsylvania Fur Farmers Cooperative Ass'n
Opinion of the Court
Opinion
The court below determined that the raising and breeding of mink does not constitute farming or agriculture within the exemptive provisions of Section 2(j) of the Selective Sales and Use Tax Act of March 6, 1956, P. L. (1955) 1228, as amended, 72 P.S. §3403-2(j); and that food that is consumed by the mink is not resold as that term is used in Section 2(h)(2), 72 P.S. §3403-2(h) (2) of the Act upon the sale of the pelt by the mink raiser.
Judgment affirmed.
Reference
- Full Case Name
- Commonwealth v. Western Pennsylvania Fur Farmers Cooperative Association
- Cited By
- 1 case
- Status
- Published