Case ID: pa_412/html/0243-01.html
Source: Caselaw Access Project
Author: {"author": "Per Curiam,", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Commonwealth v. Western Pennsylvania Fur Farmers Cooperative Association, Appellant.
    Argued May 28, 1963.
    Before Bell, C. J., Musmanno, Jones, Cohen, Eagen, O’Brien and Roberts, JJ.
    
      
      William H. Wood, with him Leon D. Metzger, Charles Gr. Hasson, and Hull, Leiby and Metzger, for appellant.
    
      Edward T. Baker, Deputy Attorney General, with him Walter E. Alessandroni, Attorney General, for Commonwealth, appellee.
    October 9, 1963:
   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.