Commonwealth Court of Pennsylvania June 21, 1983, Appeal, No. 1596 C.D. 1981 (Hospital Utilization Project v. Commonwealth)

Opinion by

Judge Doyle,

The Hospital Utilization Project appeals here a decision of the Board of Finance and Revenue (Board) which denied its application for tax-exempt status and its petition for refund of sales and use taxes paid in the purchase of supplies and equipment. We affirm.