Commonwealth Court of Pennsylvania December 24, 1985, Appeal, No. 1254 C.D. 1982 (Kelly Run Sanitation, Inc. v. Commonwealth)

Per Curiam,

The Commonwealth has filed exceptions .to this Court’s Opinion and Order in this matter entered January 28,1985. The exceptions are taken to our holding that certain equipment purchased by Kelly Run Sanitation, Inc., for use at its landfill is entitled to exemption from sales taxation as equipment used directly in the manufacturing process. 61 Pa. Code §32.