Bindex Corp. v. City of Pittsburgh

Commonwealth Court of Pennsylvania

Bindex Corp. v. City of Pittsburgh

460 A.2d 888, 74 Pa. Commw. 576, 1983 Pa. Commw. LEXIS 1674

CourtCommonwealth Court of Pennsylvania

DecidedJune 2, 1983

DocketAppeal, No. 1847 C.D. 1982

StatusPublished

This text of 460 A.2d 888 (Bindex Corp. v. City of Pittsburgh) is published on Counsel Stack Legal Research, covering Commonwealth Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Bindex Corp. v. City of Pittsburgh, 460 A.2d 888, 74 Pa. Commw. 576, 1983 Pa. Commw. LEXIS 1674 (Pa. Ct. App. 1983).

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Opinions

Opinion by

Judge Williams, Jr.,

Bindex Corporation appeals an order of the Court of Common Pleas of Allegheny County which directed that the company pay challenged business privilege taxes for the years 1976 through 1980. The legal issue to be resolved in the matter concerned whether the business operated by Bindex, a trade bindery, constituted manufacturing within the purview of the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. §§6901-6924. In a well-reasoned opinion, the common pleas court, per Silvestri, J., concluded that the modification in the size and fastening of the printed sheets which Bindex receives from printers is not a manufacturing pro[578]*578cess. We affirm the said order on the able opinion of the trial court, published at Pa. D. & C.3rd (1982).

Order.

And Now, this 2nd day, of June, 1983, the order of the Court of Common Pleas of Allegheny County docketed at No. SA 681-1981, dated July 7, 1982, is hereby affirmed.

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Opinion by

Judge Williams, Jr.,

Bindex Corporation appeals an order of the Court of Common Pleas of Allegheny County which directed that the company pay challenged business privilege taxes for the years 1976 through 1980. The legal issue to be resolved in the matter concerned whether the business operated by Bindex, a trade bindery, constituted manufacturing within the purview of the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. §§6901-6924. In a well-reasoned opinion, the common pleas court, per Silvestri, J., concluded that the modification in the size and fastening of the printed sheets which Bindex receives from printers is not a manufacturing pro[578]*578cess. We affirm the said order on the able opinion of the trial court, published at Pa. D. & C.3rd (1982).

Order.

And Now, this 2nd day, of June, 1983, the order of the Court of Common Pleas of Allegheny County docketed at No. SA 681-1981, dated July 7, 1982, is hereby affirmed.

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460 A.2d 888, 74 Pa. Commw. 576, 1983 Pa. Commw. LEXIS 1674, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bindex-corp-v-city-of-pittsburgh-pacommwct-1983.

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