Commonwealth v. Western Pennsylvania Fur Farmers Cooperative Ass'n

194 A.2d 226, 412 Pa. 243, 1963 Pa. LEXIS 401
CourtSupreme Court of Pennsylvania
DecidedOctober 9, 1963
DocketAppeal, No. 31
StatusPublished
Cited by1 cases

This text of 194 A.2d 226 (Commonwealth v. Western Pennsylvania Fur Farmers Cooperative Ass'n) is published on Counsel Stack Legal Research, covering Supreme Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Commonwealth v. Western Pennsylvania Fur Farmers Cooperative Ass'n, 194 A.2d 226, 412 Pa. 243, 1963 Pa. LEXIS 401 (Pa. 1963).

Opinion

Opinion

Per Curiam,

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.

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Cite This Page — Counsel Stack

Bluebook (online)
194 A.2d 226, 412 Pa. 243, 1963 Pa. LEXIS 401, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commonwealth-v-western-pennsylvania-fur-farmers-cooperative-assn-pa-1963.