Commonwealth v. Western Pennsylvania Fur Farmers Cooperative Ass'n
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.
Opinion
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.
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Cite This Page — Counsel Stack
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.