Case Name: Commonwealth v. Western Pennsylvania Fur Farmers Cooperative Association, Appellant
Court: Supreme Court of Pennsylvania
Jurisdiction: Pennsylvania
Decision Date: 1963-10-09
Citations: 412 Pa. 243
Docket Number: Appeal, No. 31
Parties: Commonwealth v. Western Pennsylvania Fur Farmers Cooperative Association, Appellant.
Judges: Before Bell, C. J., Musmanno, Jones, Cohen, Eagen, O’Brien and Roberts, JJ.
Reporter: Pennsylvania State Reports
Volume: 412
Pages: 243–244

Head Matter:
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:
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.