Commonwealth Court of Pennsylvania July 1, 1981, Appeal, No. 293 Misc. Dkt. No. 2 (Commonwealth v. Marros)

Opinion by

Judge MacPhail,

Before us in this appeal is the very narrow issue of whether purchasers of more than 51% of a corporation’s assets who fail to secure a bulk sale clearance certificate as provided for in Section 1403 of The Fiscal Code (Code), Act of April 9, 1929, P.L. 343, as amended, 72 P.S.